Accountant General (A&E) Punjab & U.T., Chandigarh

The CAG and ICSSR Research Article Competition is being organised under the collaboration between the Office of the Comptroller and Auditor General of India and the Indian Council of Social Science Research, with the objective of encouraging academic engagement with issues relating to public finance, governance, social sector spending, employment and local bodies. The competition seeks to promote original, evidence-based and policy-relevant research by students and research scholars, using CAG Audit Reports as important reference material.

The Comptroller and Auditor General of India (C&AG) is responsible for compiling the Accounts of the State Governments under Articles 149-151 of the Constitution of India and the CAG's (Duties, Powers and Conditions of Service) Act, 1971. Under these provisions he compiles the Monthly and Annual Accounts of the State Governments through the Principal Accountants General (Accounts and Entitlements) in each State. The inputs for the compilation of accounts are the Schedules/Challans of receipts, Vouchers of payments from the Treasuries and Pay and Accounts Officers; Compiled accounts from the Public Works and Forest Divisions and the Inter-Governmental and Inter-State payment details received from the State Governments through the Accountants General, Loans and Grants received by the State Government from Government of India through the Reserve Bank of India, constitute the primary books of accounts for these transactions.