Introduction
The Indian Audit and Accounts Department is headed by the Comptroller and Auditor General of India, whose duties, powers and conditions of services are derived mainly from Articles 149 to 151 of the Constitution of India and the Comptroller and Auditor General's (Duties, Powers and Conditions of Service) Act, 1971. The Office of the Accountant General (Audit - I), Kerala, one of the field offices of Comptroller and Auditor General of India is headed by the Accountant General.
The main audit functions entrusted with the Accountant General (Audit - I) are:
- Audit of receipts and expenditure of 35 Apex Departments which include the major departments such as Health, Local Self Government, Home, General Administration, Agriculture, Women & Child Development, Education, Sports & Youth Affairs, Labour & Employment, Water Resources, Fisheries, Co-operation, Social Justice, Information & Public Relations and Land Revenue.
- Audit of 207 Public Sector Undertakings/Autonomous bodies coming under the 35 Apex Departments
- Audit of the projects aided by the World Bank and Other external agencies and Centrally Sponsored schemes, which require certification by the Accountant General.
- Preparation of Reports of the Comptroller and Auditor General of India relating to Government of Kerala as:
- Stand Alone Performance Reports
- State Compliance Reports (Cluster/Department based Reports)
- State Compliance Report on Local Self Government Institutions
- Rendering assistance to the State Legislative Committees during discussion of Audit Reports.
The Accountant General is also responsible for:
- Administrative functions of the Office
- Management of Estate of the Offices of the Accountants General in Kerala and
- Welfare Activities of the staff members of the office.