Principal Accountant General (Accounts & Entitlements), Manipur 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 Office of the Accountant General, Manipur, Imphal was carved out of the office of the Accountant General, Assam based at Shillong on 1st March 1967 as Branch Office. With the attainment of full statehood by Manipur, the office became a full fledged office of the Accountant General in November,1974. The erstwhile office of the Accountant General, Manipur was bifurcated into offices of the Accountant General(Audit) and the Senior Deputy Accountant General(A&E) in 1984 with the Accountant General(Audit) as overall in-charge of the Accounts and Entitlement functions.


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?

We compile monthly accounts of expenditure and receipts of Government of Manipur received from 19 Treasuries/Sub Treasuries of the state.

We receive compiled accounts from 33 Public Works Divisions, 33 Forest Divisions, 25 Public Health Engineering Divisions, 20 Irrigation and Flood Control Divisions and 5 Minor Irrigation Divisions.

After compilation of these accounts, Monthly Civil Accounts (MCA) 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 Manipur for presentation to the State Legislature.

We maintain 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.

We authorise Pensionary benefits of state Govt employees, Manipur Judicial Service Officers and AIS officers, MLAs.

We conduct inspection of District Treasury and Sub Treasury Offices including the office of the Deputy Resident Commissioner of Manipur at Guwahaty.

We issue Annual Statement of General Provident Fund to the subscribers.