Employee Corner

Overview Constitutional Mandate CAG's DPC Act, 1971 Core Functions
? Mandate Overview

Accountant General (Accounts & Entitlement), Haryana functions under the Comptroller & Auditor General of India (CAG) who is the Head of the Indian Audit & Accounts Department. The Comptroller & Auditor General of India is a Constitutional Authority appointed by the President of India by warrant under his hand and seal.

Accounting Mandate
Compilation and preparation of the accounts of the Government of Haryana, including Monthly Civil Accounts, Finance Accounts, and Appropriation Accounts.
Entitlement Mandate
Maintenance of General Provident Fund (GPF) & Loan accounts, authorizing Final Payment of GPF balances, pensionary benefits, issuance of NDC, and inspection of Treasuries/Sub-Treasuries.
?️ Constitutional Authority (Articles 148–151)

The public accounting and auditing framework is governed by Articles 148 to 151 of the Constitution of India:

Article 148 — Comptroller and Auditor General of India
Provides for the appointment of the CAG by the President of India and guarantees independence to oversee the financial machinery of the Union and the States.
Article 149 — Duties and Powers of the CAG
Empowers the CAG to perform duties and exercise powers in relation to the accounts of the Union and the States as prescribed by Parliamentary law.
Article 150 — Form of Accounts
Mandates that accounts of the Union and States shall be kept in such form as prescribed by the President on the advice of the CAG.
Article 151 — Reports
Requires reports relating to state accounts to be submitted to the Governor for presentation before the State Legislature.
⚖️ CAG's (DPC) Act, 1971

In accordance with Articles 149 and 150 of the Constitution of India read with Section 11 of the Comptroller and Auditor General of India (Duties, Powers & Conditions of Service) Act, 1971, CAG of India is responsible for compilation and preparation of the accounts of the Government of Haryana.

Section 10 — Compilation of Accounts
Responsibility for compiling accounts from initial/subsidiary accounts rendered by treasuries and departmental offices.
Section 11 — Annual Accounts Submission
Preparation and submission of annual Finance Accounts and Appropriation Accounts to the State Legislature.
Section 12 — Information & Returns
Authority to call for information, books, or returns required for the compilation of state financial accounts.
? Operational Mandate & Functions

This function is discharged through the office of the Accountant General (A&E) Haryana who is also responsible for the following core operations:

1. Accounts Compilation & Financial Reporting
Compiling monthly account receipts and disbursements from Treasuries, Public Works, and Forest divisions to publish Monthly Civil Accounts and annual financial statements.
2. Entitlement & Pensionary Authorizations
Maintenance of GPF & Loan accounts, authorizing Final Payment of GPF balance, pensionary benefits to State Government Employees, and issuance of No Demand Certificates (NDC).
3. Inspection of Treasuries
Inspection of Treasuries and Sub-Treasuries across the state to ensure adherence to financial regulations and standard accounting procedure.
4. Administrative Cadre Control
Exercising administrative control over Sr. Divisional Accounts Officers / Divisional Accounts Officers-I / Divisional Accounts Officers-II and Divisional Accountants posted in various PWD divisions of Haryana State.