The State of Chhattisgarh came into existence from 1st November 2000 after re-organisation of Madhya Pradesh State . Office of the Accountant General, Chhattisgarh was established at Raipur in three phases namely: - Accounts wing commenced from 6th August 2001, - Provident Fund and Pension wing from August 2002, - Audit wing from April 2003. The Accountant General Office was bifurcated into Office of the Accountant General (A&E) and Office of the Accountant General (Audit) from July 2008. Besides compilation of accounts of the State Government Office of the Accountant General (Accounts & Entitlement), Chhattisgarh is also performing the following functions: -Maintenance of General Provident Fund of 1,24,000 State Government employees. -Authorising pensionary benefits to the retired All India Service Officers,Ex members of the legislative Assembly and others. -Conducting periodical inspection of the District treasuries in the States. -Office of the Accountant General (Audit) is responsible for aucit of all receipts and expenditure of the State Government, and audit of State companies, corporations and autonomous bodies. On creation of South East Central Railways as a result of trifurcation of South East Railway, Office of the Principal Director of Audit ,South East Central Railway, Bilaspur, this office has branch units at Raipur and Nagpur and undertakes audit of South East Cental Railway departments through inspection of all Railway departments and call upon paid bills from Railway accounts office . This Office effected recovery of Rs 4 crorein last year alone towards irreqular payment.