Source : Division Of Personel
Date : 01/10/2557


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CGD is one of the major central agencies that monitors, controls and administers public funds. The Department’s main tasks are to oversee and control public expenditure : to ensure all government agencies comply with all rules and regulations related to public finances; and to supply fiscal information, analysis and advice to ministerial top management and other policy-setting bodies. It functions include:

1. Controlling the Receipt and Disbursement System

The CGD facilitates, controls and streamline receipts and disbursements for Government funds countrywide. CGD is designated to issue rules and regulations on disbursement and revenue remittance. CGD is responsible for ensuring that the budget is expended in a correct and productive manner and beneficial to the country as a whole.


The CGD is the cashier and accounting unit for governments assets, liabilities, revenues and expenditures, the CGD is responsible for preparing all necessary financial statements and reports for policy-making bodies such as government and parliament.


The CGD also designs, regulates and implements government accounting systems in government agencies including CGD itself as the central accounting unit and all other units that are required by law to perform accounting functions as an independent accounting entity. Additionally, CGD provides training programs and advice in accounting systems and procedures for all government agencies.


As mentioned before, CGD controls financial management for the government. Consequently, CGD manages cash reserves throughout the country using technical tools such as statistical or econometric models to forecast the appropriate reserves both at the national and provincial level based upon past data.


The CGD is responsible for compelling government agencies to comply with fiscal laws and regulations to maintain fiscal discipline. In addition, CGD is obliged to keep the laws and regulations updated to keep pace with the changing social and economic environment.


The Department established auditing standards and manuals for internal auditors in all government agencies. In response to the internal audit literature issued, CGD also provides consulting services as well as internal audit training for its clients.

2. Administering Non-budgetary Funds

With authority from the Ministry of Finance, the Department controls all types of non-budgetary funds including revolving funds, agency deposits, foreign loans, imprest cash, bill transfer and other funds excluded from the budgetary process.


CGD will be responsible for improving government salary structure and pension system jointly with the Office of Civil Service Commission. Additionally, it will have to take care in the matter of other fringe benefits for government officials.


Internal Organization

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