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Transfer Policy
Tender Notice
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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.
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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.
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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.
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