In India, what is the role of the Controller General of Accounts (CGA)?

1. It prepares monthly and annual analyses of expenditures, revenues and borrowings for the Union Government.

2. It is responsible for establishing and maintaining a technically sound Management Accounting System.

3. The Annual Appropriation Accounts (Civil) and Union Finance Accounts are submitted to Parliament on his advice.

4. It interacts with the Central Bank for the reconciliation of cash balances of the Union Government.

Select the correct answer using the codes given below:

1
1, 2 and 3 only
2
2, 3 and 4 only
3
1, 2 and 4 only
4
1, 2, 3 and 4

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