The separation of accounts from audit at the Union level has led to the creation of the new Indian Civil Accounts cadre. The Controller and Auditor General of India does not, however, control this cadre but the Secretary (Expenditure) in the Ministry of Finance (Government of India) exercises this function.

The hierarchy:
Assistant Controller of Accounts > Deputy Controller of Accounts > Controller of Accounts > Additional Controller General of Accounts > Controller General of Accounts (equivalent to Additional Secretary, to the Government of India.)