Mandate

     The Comptroller and Auditor General of India is the constitutional head of the Indian Audit and Accounts Department and is appointed by the President of India. In this context Articles 149, 150 and 151 of the Constitution of India refer. 

The duties and powers of the C&AG of India are prescribed in the C&AG (Duties, Powers and Conditions of Services) Act, 1971. According to the provisions of this Act, C&AG is responsible for: 

• Compilation of the accounts of the Union and subsidiary accounts rendered  to the  Accounts and Entitlement Offices under his control by treasuries and other Department.

• Audit of the accounts of and the transactions relating to the Consolidated fund, Contingency fund and the Public Accounts of the Union, the States and Union Territories. 

     In pursuance of the above provision, the Accountants General of each state discharges the above functions.  In Andhra Pradesh, the state Accountnats General are organised in three offices:

1. O/o the Accountant General (Civil Audit), Andhra Pradesh

2. O/o the Accountant General (Commercial & Receipt Audit), Andhra Pradesh 

3. O/o the Principal Accountant General (Accounts & Entitlement), Andhra Pradesh

    The O/o the Accountant General audits the accounts of the civil departments in Andhra Pradesh State Government and prepares the civil audit reports, tabled in the State Legislature.

     The O/o  the Accountant General (Commercial & Receipt Audit) audits the revenues of the Government of Andhra Pradesh and the State Public Sector Units. It prepares the commercial audit reports presented to the State Legislature.

     The O/o the Principal Accountant General (Accounts & Entitlement) prepares the Accounts of the Andhra Pradesh State Government (Monthly Civil Accounts, Finance and Appropriation Accounts etc.) and also maintains the General Provident fund accounts of State Government employees. It  also settles the pension of retired State Government Employees.