ACCOUNTANT GENERAL (C & R A)

Accountant General (Commercial and Receipt Audit), Andhra Pradesh functions under the Comptroller & Auditor General of India (C&AG) who is the Head of the Indian Audit & Accounts Department. The Comptroller & Auditor General of India is a Constitutional Authority appointed by the warrant of the President of India. By virtue of the provisions of Government of India. (Audit &Accounts) order, 1936 as adopted by the Government of India (Provisional Constitution) Order, 1947 and Article 149 of the Constitution of India, the C&AG had the power to frame rules and give directions in all matters pertaining to the  audit of accounts for which he was responsible.  The functions of the Comptroller & Auditor General of India are derived mainly from the provisions of Article –149 to 151 of the Constitution of India.

The C&AG’S (Duties, Powers and Conditions of Service) Act, 1971 under the Articles 148 (3) and 149 of the Constitutions was passed by Parliament in 1971.

Office of the Accountant General(C&RA), Andhra Pradesh is responsible for Audit of Central and State Receipts, Departmental Commercial Undertakings and Government companies in Andhra Pradesh and preparation of concerned Audit Reports.

The working of the office is organized as below 

• COMMERCIAL AUDIT GROUP

• STATE RECEIPT AUDIT GROUP

• CENTRAL RECEIPT AUDIT GROUP