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29 March 2024    

Office of the Accountant General, Haryana


Accountant General (Accounts & Entitlements), Haryana 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 Constitution was passed by Parliament in 1971.

 Mandate for Accounts maintenance

Sections 10 to 12 of the Act ibid deal with the responsibilities of C&AG in relation to Compilation of Accounts of the Union, the States and Union territories with Legislatures.

Under the provisions, the C&AG compiles the Accounts of the States, keeps such accounts in relation to compiling of the Accounts of the States as may be necessary and prepares Appropriation Accounts &  Finance Accounts every year.

The Appropriation & Finance Accounts are signed by the C&AG of India and presented to the Governor of the State for laying on the table of the State Legislature.

Mandate for Audit

Sections 13, 16 and 17 of the C&AG’s (DPCS) Act, 1971 define the duties of the Comptroller & Auditor General 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 provides technical and administrative guidance for Accounting & Audit functions in all States.

The reports of the C&AG relating to the Accounts of the Union and the States are submitted to the President/Governor of the State for being laid before the Parliament/State Legislature. The C&AG is also responsible for ensuring a uniform policy of accounting & audit in the Government Sector as a whole. The Act authorizes C&AG to lay down for the guidance of the Government Departments, the general principles of Government accounting and the broad principles in regard to audit of Receipt & Expenditure.                         

The mandate of C&AG inter-alla includes audit of:

  • Receipts and expenditure from the Consolidate Fund of India and of the State and Union Territories.
  • Transactions relating to the Contingency Funds and Public Accounts.
  • Trading, manufacturing, profit and loss accounts and balance sheets, and other subsidiary accounts kept in any Government department.
  • Accounts of stores and stock kept in Government offices or departments.
  • Government companies as per the provisions of the Companies Act, 1956.
  • Corporations established by or under laws made by Parliament in accordance with the provisions of the respective legislation.
  • Authorities and bodies substantially financed from the Consolidated Funds.

  • Any body of Authority even though not substantially financed from the Consolidated Fund, the audit of which may be entrusted to SAI.
  • Grants and loans given by Government to Bodies and Authorities for specific purposes.
  • Panchayati Raj Institutions and Urban Local Bodies.

The audit mandate also provides for the periodic inspection of records and accounts of the Government departments to supplement the audit of vouchers and sanctions that are with the accounts compiling offices.

Bifurcation of Indian Audit & Accounts Department

After the departmentalization of Accounts of the Union Government in 1976, with the primary purpose of developing an organizational pattern suited to the changed environment of Audit and to improve maintenance of Accounts of the State Government transactions, the Indian Audit & Accounts Department was restructured in March 1984. It was considered unlikely that a composite Accountant General’s office could develop experts in such a vide garnut of functions involving totally different areas as vide as Works Audit, Receipt Audit, Commercial Audit, Establishment Audit, Accounts Compilation, Entitlement Functions, Autonomous Bodies Audit etc. Thus, the composite offices of the Accountants General were bifurcated into distinct offices with separate cadres for dealing with (a) all audit work and (b) all accounting & entitlement work. Accordingly, the offices of Accountant General (Audit) Haryana and the Accountant General (A&E) Haryana came into being with effect from 1.3.1984.

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