Accountant General (Economic and Revenue Sector Audit)
Accountant General (E&RSA), 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(E&RSA), Andhra Pradesh is responsible for Audit of Revenue Sector Departmental Commercial Undertakings and Government companies in Andhra Pradesh and preparation of concerned Audit Reports.