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Duties and Functions 

The Office of the Principal Accountant General (E&RSA)

The Office of the Principal Accountants General are part of the Indian Audit & Accounts Department under the Comptroller and Auditor General of India (C&AG). The C&AG is a constitutional authority appointed by the President of India. The functions of the C&AG are derived mainly from the provisions of Articles 149 to 151 of the Constitution of India. The C&AG’s Duties, Powers and Conditions of Service (DPC) Act, 1971 was passed by Parliament in 1971 under Articles 148(3) and 149 of the Constitution.

Mandate for Audit

Sections 13 to 20 of the Duties, Powers and Conditions of Service (DPC) Act define the duties of the C&AG in relation to the audit of the accounts and the transactions relating to the Consolidated Fund, Contingency Fund and the Public Accounts of the Union, the States and Union Territories. C&AG is also responsible for the audit of Local Bodies (i.e. Panchayati raj institutions and Urban Local Bodies) under the provisions of some of the State Acts and provide technical and administrative guidance for Accounting & Audit functions in all States.


The State Audit Reports on State Finances, Economic Sector and Revenue Sector are prepared by this Office. The findings of the audit after approval of CAG of India, are submitted to the State Legislature. The Reports are normally presented in the budget session and contain the findings on the audit of the transactions of the previous year. State Legislatures have, constituted specialized Committees like the Public Accounts Committee (PAC) and the Committee on Public Undertakings (COPU), to which these Audit Reports and Annual Accounts automatically stand referred. After being placed, the Audit Report is taken up for discussion by the State PAC and COPU. The Principal Accountant General assists the PAC and COPU in these discussions.




Principal Accountant General (E & R S A) Gujarat, Ahmedabad...

Web Administrator :- agauGujarat1@cag.gov.in.

Last Updated on 21-03-2016