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Ministry of Finance
Department of Expenditure
Chief Adviser Cost
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The Right to Information Act is aimed to promote openness, transparency and accountability in Administration. The details about Office of Chief Adviser Cost are as follows:-

  1. Office of Chief Adviser Cost  

          Office of the Chief Adviser Cost (CAC) is advising the Ministries and Government Undertakings on Cost Accounts matters and to undertake cost investigation work on their behalf. Office of Chief Adviser Cost is one of the divisions functioning in the Department of Expenditure and is manned by Cost/Chartered Accountants.

          Chief Adviser Cost Office, is dealing with matters relating to costing and pricing, industry level studies for determining fair prices, studies in user charges, central excise abatement matters, cost-benefit analysis and application of modern management tools evolving cost and commercial financial accounting for Ministries/Departments of the Government of India.

          It was set up as an independent agency of the Central Government to verify the cost of production and to determine the fair selling price for the Government Departments including Defence purchases in respect of the cases referred to. The role of the office was further enlarged and extended to fixing prices for a number of products covered under the Essential Commodities Act, such as Petroleum, Steel, Coal, Cement etc. under the Administered Price Mechanism (APM). Since costing/pricing work in the Ministries increased significantly, various other Ministries/Departments started to have their in house expertise by seeking posting of officers for work and conducting studies in synchronization with the liberalization policy of the Central Government in addition to the traditional areas of cost price studies.

          Office of Chief Adviser Cost is also cadre controlling office for the Indian Cost Accounts Service (ICoAS) up to Adviser (Cost) level and looks after training requirements of the officers for continuous up-gradation of their knowledge in addition to rendering professional guidance to the ICoAS officers working in different participating organizations.

  2. Powers and Duties if Officers & Employees of CAC  

a)          As per allocation of Business Rules, 1961:

                     "To advice Ministries and Government Undertakings on Cost Accounts Matters and attending to cost investigation work on their behalf"

b)          The major areas of professional functions of the Chief Adviser Cost are as under:

1.   Advising Central Government Ministries/ Departments/Organizations on Price/Cost related issues, in fixing fair prices for various services/products on reference basis.

2.   Examination/Verification/Vetting of claims between Government Departments/Public Sector undertakings and suppliers arising out of purchase contracts.

3.   Unit specific as well as industry level studies for determining cost and to determine reasonableness of prices charged/ fair prices and making recommendations for fair prices/rates for products and user charges for services, revision of these charges etc.

4.   Functioning as Chairman/Members of Committees constituted by Government and different Departments related to Cost/ Financial and Pricing matters.

5.   Subsidy determination and verification of claims.

6.   Cost Accounting System for departmental undertakings/Autonomous bodies.

7.   Time and Cost Overrun of major projects.

8.   Members in various Revised Cost Committee (RCC) for Projects/Schemes in different Ministries/Departments.

9.   Cadre Management of Indian Cost Accounts Service.

  3. The Procedure followed in decision making process  

          Functions of Office of Chief Adviser Cost are advisory in nature. Duties include cost/price studies and expert advice thereon, on receipt of references from various Ministries/Departments. The duties are discharged by carrying out field visits, in-depth examination and analysis of cost data etc. and thereafter, the reports/recommendations are sent to the wherever required respective Ministries/ Departments. Being a recommendatory body, it is for the concerned Ministries to take decision on the recommendations of the Office of Chief Adviser Cost.

  4. The norms for the discharge of its functions  

          Generally Accepted Accounting Principles, Accounting Standards, Cost Accounting Standards and prevalent statutory laws are adhered to in arriving at cost/price of product/service. Further, In order to bring transparency concerned organizations are involved as required during the course of study.

  5. The Rules, Regulations, Manuals and records, held by the Office of Chief Adviser Cost or under its control  

          Office of Chief Adviser Cost follows the rules, regulation, instructions etc, issued by DOP&T from time to time in service matters. Recommendations/Suggestions made by Office of Chief Adviser Cost are within the framework of instructions/guidelines issued by the Government from time to time.

  6. Statement of Categories of documents that are held by the Office of Chief Adviser Cost  

          The documents/ reports held are confidential in nature inrespect of the studies carried out by the Office of Chief Adviser Cost, on behalf of Ministries/Departments.

  7. Particulars of any arrangement that exists for consultation with or representation by the members of public in relation to formulation of its policy or its implementation  

          Since, the studies referred by Ministry/Department are dealt with, representation by the members of public is at the concerned Ministry level.

  8. Boards, Councils, Committees and other consisting of two or more persons constituted as its part or for the purpose of its advice, and as to whether meeting of those boards, councils, committees and other bodies are open to public, or the minutes of such meetings are accessible to public.  
             Not Applicable
  9. Directory of Officers & Employees  
S.No. Full Name Designation Telephone No. Email Id
1. Ms. Aruna Sethi Chief Adviser (Cost) 24698522 arunasethi[dot]icoas[at]nic[dot]in
2. Shri P.K. Aggarwal Addl. Chief Adviser (Cost) 24618913 pkaggarwal[dot]icoas[at]nic[dot]in
3. Shri A.K. Gautam Addl. Chief Adviser (Cost) 24693749 gautam[dot]ak58[at]gov[dot]in
4. Shri Umesh Dongre Adviser (Cost) 24618906 umeshdongre[dot]icoas[at]nic[dot]in
5. Shri B. Bandyopadhyay Adviser (Cost) 24698435 biswajit[dot]icoas[at]nic[dot]in
6. Shri T.K. Majumdar Director (Cost) 24617075 majumdar[dot]tk[at]nic[dot]in
7. Shri Jayabrata Bose Director (Cost) 24644893 jayabratabose[dot]icoas[at]nic[dot]in
8. Shri Pankaj Gupta Director (Cost) 24698435 gupta[dot]pankaj[at]nic[dot]in
9. Shri Rajesh Yadav Director (Cost) 24694021 rajeshyadav[dot]icoas[at]nic[dot]in
10. Shri Vijay Kumar Deputy Director (Cost) 24692541 vkumar[dot]mv[at]nic[dot]in
11. Shri Rakesh Pandey Deputy Director (Cost) 24692541 rakeshpandey[dot]icoas[at]nic[dot]in
12. Shri Vikas Mathur Deputy Director (Cost) 24653487 vikasmathur[dot]icoas[at]nic[dot]in
13. Shri Pankaj Kumar Asst. Director (Cost) - pankaj[dot]icoas[at]nic[dot]in
14. Shri Rangin Murmu Asst. Director (Cost) - rangin[dot]murmu[at]gov[dot]in
15. Ms. Parvesh Devi Asst. Director (Cost) 24653487 parvesh[dot]devi[at]gov[dot]in
16. Shri Kartik Agrawal Asst. Director (Cost) 24653487 fca[dot]kartik[at]gov[dot]in
17. Shri Rajesh Garg Asst. Director (Cost) 24644893 carajesh[dot]garg[at]gov[dot]in
18. Shri Chille Avinash Asst. Director (Cost) 24692541 -
19. Shri Manoj Kumar Asst. Director (Cost) - ca[dot]manoj[at]gov[dot]in
20. Ms. Vijay Dhawan Section Officer 24693895  
21. Shri Lalit Kumar ASO 24693895  
22. Ms. Joute Laltinkim ASO 24693895  
23. Ms. Urwashi Sharma ASO 24693895  
  Personal Staff  
24. Shri P. M. Murlidharan PPS to CA(Cost) 24698522  
25. Shri Baljit Singh PS to CA(Cost) 24698522  
26. Ms. T Sudha Rani PS -  
27. Ms. Aarathi Murnal PA to ACA(Cost) -  
28. Shri Somdutt Steno-D -  
29. Ms. Lalita Tamang Steno-D -  
  10. Monthly remuneration received of Officers & Employees  
            The scales of pay in respect of various officers are as follows:-
S.No. Name of Post Sanctioned Strength Existing Strength Level Scale of Pay
1. Chief Adviser(Cost) 1 1 17 Rs.225000
2. Addl Chief Adviser(Cost) 2 1 16 Rs.205400 - 224400
3. Principal Adviser (Cost) 0 0 15 Rs.182200 - 224100
4. Adviser(Cost) 3 2 14 Rs.144200 - 218200
5. Director(Cost)/
Joint Director(Cost)
5 3 13/12 Rs.123100 - 215900/
Rs.78800 - 209200
6. Deputy Director(Cost) 7 5 11 Rs.67700 - 208700
7. Assistant Director(Cost) 7 7 10 Rs.56100 - 177500
8. Section Officer 1 1 9 Rs.53100 - 167800
9. PPS 1 1 11 Rs.67700 - 208700
10. Private Secretary 3 1 8 Rs.47600 - 151100
11. ASO 3 3 7 Rs.44900 - 142400
12. PA 7 1 7 Rs.44900 - 142400
13. Steno-D 4 1 4 Rs.25500 - 81100
14. UDC 2 0 4 Rs.25500 - 81100
15. LDC 1 1 2 Rs.19900 - 63200
16. SCD 1 0 5 Rs.29200 - 92300
17. Draftary/MTS 7 3 3 Rs.21700 - 69100
  Total 54 31  
  11. Budget Allocation  
            Head Wise Break-up of CAC Budget  
RE 2015-16
(Rs. in Thousands)
BE 2016-17
(Rs. in Thousands)
RE 2016-17
(Rs. in Thousands)
BE 2017-18
(Rs. in Thousands)
1. SALARIES 30300 40000 33000 35000
2. WAGES 100 100 30 50
3. MEDICAL TREATMENT 500 500 200 450
5. FOREIGN TRAVEL EXPENSES 1000 1000 325 1000
6. OFFICE EXPENSES 3000 3500 5700 5500
7. OTHER ADMIN EXPENSES 12000 10500 9050 10000
0/0 0/0 0/0 0/0
  TOTAL 48200 57200 49705 53600
  12. Execution of subsidy programmes, including the amount allocated and details of beneficiaries of such programmes  
  13. Particulars of recipient of Concessions, permits for Authorization granted  
            Not Applicable  
  14. Information held by the office in electronic form  
            Annual Reports, Recruitment Rules, Executive Record Sheets, Immovable Property Returns.  
  15. Facilities available to citizens for obtaining information  
            All information relating to working of Office of Chief Adviser Cost are available on the web site  
  16. Name, Designation and other particulars of Public Information Officer & Appellate Authority  
Public Information Officer

Tel Nos.

Vikas Mathur
Deputy Director (Cost)
Office of Chief Adviser Cost
2nd Floor, 'C' Wing, Lok Nayak Bhawan,
Khan Market, New Delhi - 110003.
First Appellate Authority

Tel Nos.

Pankaj Gupta
Director (Cost)
Office of Chief Adviser Cost
2nd Floor, 'C' Wing, Lok Nayak Bhawan,
Khan Market, New Delhi - 110003.
  17. Such other information as may be prescribed: