Correct option is C
Ms Bharati Das took charge as the new Controller General of Accounts (CGA). Ms Das is the 27th Controller General of Accounts (CGA), Ministry of Finance, and Government of India.
Ms Bharati Das, a 1988-batch Indian Civil Accounts Service (ICAS) officer, is appointed by the Government of India as the Controller General of Accounts (CGA), Department of Expenditure, Ministry of Finance, with effect from October 18, 2021.
Controller General of Accounts (CGA) is ‘the Principal Advisor’ on Accounting matters to the Union Government. CGA is responsible for establishing and managing a technically sound Management Accounting System and preparation & submission of the accounts of the Union Government. CGA is also responsible for exchequer control and internal audits for central Government.