About Us
The office of Pr. Accountant General (Audit), Sikkim functions under control of the Comptroller and Auditor General (CAG) of India, whose powers and responsibilities are described in Articles 149 to 151 of the Constitution of India and the Comptroller and Auditor General’s (Duties, Powers and Conditions of Service) Act 1971. As per the provisions of the Constitution and the Act, the CAG is the sole auditor of the accounts of the Central and State Governments. The reports of the CAG relating to the accounts of the State of Sikkim are submitted to the Governor of the State for being laid before the State Legislature.