There are three Principal Accountant’s General offices located in Kolkata each having separate work jurisdiction and responsibilities as regards state Accounts and Audit. The Principal Accountants General are the representative of the Comptroller & Auditor General of India who is a Constitutional Authority deriving his powers from Article 148 to 151 of the Constitution of India and the Comptroller and Auditor General’s , Duties, Power and Conditions of Service Act, 1971 (CAG’s DPC Act 1971).
The Office of the Pr. Accountant General (Audit) situated in Treasury Buildings in B.B.D. Bag area, is responsible for the conduct of the Audit of the different Departments and Offices of the State Government and all the State Commercial Undertakings. This office prepares the Annual Audit Report of the State Government for both Civil and Commercial concerns and causes the same to be laid before the State Legislature for discussion.
The Office of the Principal Accountant General (Accounts & Entitlement) also situated in Treasury Buildings is responsible for preparation of the Accounts of the State Government, Maintenance of the General Provident Fund accounts of all State Government Employees and Authorization of Pension and other retirement benefits of State Government employees. Moreover, the Principal Accountant General (A&E) is also on the Governing Board of different eminent institutions like the Indian Museum, the Victoria Memorial, Bose Institute, Asiatic Society etc. This office prepares the Annual Finance and Appropriation Accounts of the State Government and causes the same to be laid before the State Legislature.
The Office of the Principal Accountant General (Economic and Revenue Sector Audit) is situated in the CGO Complex at Salt Lake and is responsible for the audit of the State Public Works Departments, the audit of Receipts of different State Revenue Departments, all Municipal Corporations and Municipalities, Universities and autonomous bodies and the audit of the Panchayati Institution including all Zilla Parishads, Panchayat Sammiti, Gram Panchayat.