FUNCTIONS

Article 150 of the Constitution of India provides for the manner in which the accounts of the Union and the State Governments are to be maintained. The forms in which accounts are to be maintained are prescribed by the President of India on the advice of the Comptroller & Auditor General of India.

State Government is an independent accounting unit (vis-à-vis the Central Government). Each state makes its own accounts. Finance department is responsible for budgeting and cash management of the state. Accountant General (A&E) compiles the accounts of the State and prepares monthly and annual accounts of the State Government. In addition employee related accounting functions like Provident Fund of the State Government employees (Other than class-IV) are also maintained by this office.

With the introduction of the Voucher level computerization several additional meaningful reports under the MIS like ‘monthly report on expenditure’, ‘DDO-wise expenditure’, ‘expenditure on Central Plan and State Plan schemes’, ‘report on reconciliation of accounts’, ‘report on outstanding abstract contingent bills objected for want of detailed contingent bill’ and ‘report on awaited utilization certificates’ etc. is being sent as value addition to the monthly accounts. This will go a long way in helping State administration in knowing and planning about the finances of the Government.

Compiling Monthly Civil Accounts of the State :

Compilation and Consolidation of the State Accounts which include

  • Compilation of the Monthly Civil Accounts
  • Preparation of Finance Accounts Annually
  • Preparation of Appropriation Accounts Annually
  • Preparation of Accounts at a Glance

Maintenance of General Provident Fund Accounts of State Government Employees (Other than Class-IV) which comprises

  • Posting of credits and withdrawals in the individual Ledger Accounts of the subscriber
  • Issue of Annual GPF Statements to the subscribers showing year-end balance at credit
  • Posting of withdrawals and advances made by subscribers out of the Fund
  • Adjustment of Missing Credits and Debits
  • Calculation and  Authorization of Annual  Interest  in the Accounts  of Individual Subscribers
  • Authorisation of Final Payment cases of the Subscribers on retirement or in case of death

Maintenance of OFF Accounts of All India Service Officers

Adjustment of Inter-Government and Inter-State transactions through RBI and Cash Settlement