The Office of the Controller General of Accounts has directed all Ministries and Departments to start creating PFMS internal audit user IDs, rolling out a new module built specifically to let designated officials carry out post-audit of e-bills directly within PFMS. The Office Memorandum was issued on 11 August 2026, and it comes with a firm compliance deadline.
What This Order Actually Does
This OM refers back to an earlier CGA order — OM No. TA-2-01002/1/2026-TA-CGA/(e-20290)/209, dated 12 June 2026 — which dealt with the post-check of e-bills in Ministries and Departments. To make that post-check mechanism actually work in practice, the GIFMIS Section has now developed a dedicated functionality within PFMS for post-audit.
This new module allows the creation of specific User IDs for designated officials across every Ministry and Department, giving them the ability to navigate PFMS and carry out the post-audit of e-bills directly within the system — rather than through a workaround or separate process.
The User Manual Has Already Been Sent
To help Ministries and Departments actually set this up correctly, CGA has already emailed a detailed "User Manual for Internal Audit Users of Ministries/Departments in PFMS" to guide the process of creating User IDs and navigating the new module. If your Ministry or Department hasn't located this manual yet, check with your accounts section, since it should already have been circulated via email.
What Ministries and Departments Need to Do
The OM directs all Ministries and Departments to initiate the process of creating User IDs for their respective Internal Audit officials, specifically to ensure post-checks of e-bills can be conducted smoothly going forward.
This isn't optional or open-ended — there's a specific reporting requirement attached.
The Compliance Deadline
Every Ministry and Department needs to send a compliance report confirming creation of User IDs to IAD, Office of the CGA, by 21 August 2026. This report should be sent by email to iad-cga@nic.in.
Given the OM was issued on 11 August 2026, that leaves roughly a ten-day window to actually create the User IDs and report back — a tight but clear timeline for the accounts and audit teams responsible for this.
Who Signed and Where This Was Sent
The order is signed by the Sr. Accounts Officer (IAD), issued with the approval of the Competent Authority. It was addressed to Pr.CCA/CCA/CA(I/C) of all Ministries/Departments of the Government of India, with a copy to Sr. AO (GIFMIS) specifically for uploading the OM on the CGA website — meaning this instruction is meant to be publicly accessible, not just internally circulated.
What This Means If You're in Accounts or Audit
- If you're a Pr.CCA/CCA/CA official, you're the direct recipient of this instruction — start the User ID creation process for your Internal Audit officials without waiting, given the tight 21 August deadline
- Locate the User Manual that was emailed separately before starting, since it's specifically built to guide this exact process
- Prepare and send your compliance report to iad-cga@nic.in well before the deadline, rather than right at the cutoff
- If your Ministry/Department hasn't received the User Manual, follow up directly rather than assuming the process can proceed without it
Why This Matters Beyond the Immediate Deadline
This is part of a broader shift toward conducting financial post-audit functions directly within PFMS rather than through parallel or manual processes. For Internal Audit officials, having a dedicated, system-native way to perform post-checks of e-bills should mean better traceability and less duplication of effort compared to whatever workaround processes may have been in place before this module existed.
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