Accountant General (Accounts & Entitlements), Jammu & Kashmir 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 composite offices of the Accountants General were bifurcated on 01.03.1984 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) J&K and the Sr Deputy Accountant General (A&E) J&K came into being with effect from 1.3.1984 under the overall supervision of AG(Audit) till August 2011 and thereafter the office of Sr Deputy Accountant General (A&E) was upgraded to the rank of Accountant General (A&E).

The Accountant General (A&E) Jammu & Kashmir is assisted by three IA&AS officers holding the charge of i) Administration, PAO, GAD, ICT ii) Pension and iii) Accounts.


Sections 10 to 12 and section 23 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.

The reports of the C&AG relating to the Accounts of the State are submitted to the Governor of the State for being laid before the State Legislature. The C&AG is also responsible for ensuring a uniform policy of accounting 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.

What Do We Do?


Monthly accounts of expenditure and receipts of Government of J & K from:

  • Vouchers and schedules received from 134 treasuries of the State.
  • The office receives compiled account from 280 Public Works Divisions.
  • 162 divisions of Forest department render monthly compiled accounts to this office.
  • After compilation of these accounts, monthly civil accounts are prepared for submission to the Finance Department of the State Government. Thereafter Annual Appropriation and Finance Accounts are prepared for submission to the Governor of Jammu & Kashmir for presentation to the State Legislature.
  • Reconciliation of accounts maintained in the Accountant General offices with those of the treasuries in respect of transactions under various deposit heads.
  • Reconciliation of Plan expenditure figures and preparation of statement of plan expenditure.


  • Detailed loan accounts in respect of Long term advances taken by the members of the State Legislature and State Government employees.
  • Accounts of loans made by the State Government to its various departments.
  • Accounts of loans/grants-in-aid received by the State Government.
  • Leave account of J&K High Court Judges.


  • Balance communication in r/o long term advances of J & K State Govt employees/ members of the state legislative assembly/council.
  • No Dues certificates on liquidation of long term advances along with interest.
  • Salary slips to the Governor, High Court Judges, Ministers, Speaker and Members of the Legislative Assembly/council.


     Pensionary benefits of state Govt employees, High Court Judges and AIS officers.

  • Pension/Family Pension
  • Death cum retirement gratuity
  • Commutation of pension
  • Pension/ Family Pension of MLA's/ MLC's of J&K State. INSPECTION District Treasuries and Sub Treasuries of the state annually/bi annually.


  • Material for preparation of Union Finance Accounts to Controller General of Accounts, Government of India, Ministry of Finance.


  • Annual review on the working of Treasuries of J&K State.
  • Annual review on the working of Public Works Divisions of J & K State.
  • Annual review on the working of Forest Divisions of J&K State.