The Indian Audit and Accounts Department is headed by the Comptroller and Auditor General of India, whose duties, powers and conditions of services are prescribed by an Act of Parliament passed in 1971. The office of the Principal Accountant General, Audit-II, Kerala is entrusted with the following audit functions.

  • Audit of Accounts and Registers of Department/ Agencies/ Public Sector Undertakings/ Autonomous Bodies under the Government of Kerala and Audit of Government Companies, Corporations and Departmental undertakings including resident audit of Kerala State Electricity Board and Kerala State Road Transport Corporation grouped within the following clusters.
    • Finance
    • Energy and Power
    • Industry and Commerce
    • Transport
    • Environment, Science and Technology
    • Public Works
    • IT and Communication
    • Culture and Tourism
  • Preparation of Reports of the Comptroller and Auditor General of India relating to Government of Kerala in respect of the clusters being audited.
  • Preparation and Submission of state finance report.
  • Preparation of Separate Audit Reports relating to institutions in the State for which CAG is the sole auditor.
  • Financial Attest Audit and Certification of accounts.
  • Rendering assistance to the State Public Accounts/Undertakings Committees during examination of the Audit Reports.
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