The Comptroller and Auditor General of India (C&AG) is responsible for compiling the Accounts of the State Governments under Articles 149-151 of the Constitution of India and the CAG's (Duties, Powers and Conditions of Service) Act, 1971. Under these provisions he compiles the Monthly and Annual Accounts of the State Governments through the Principal Accountants General (Accounts and Entitlements) in each State.