CONSTITUTIONAL and LEGAL PROVISION

The Office of the Accountant General, J&K was part of State Government’s own establishment till 30^th April 1958 on account of special constitutional arrangement of the State with the Indian Union. However, on Ist May 1958, the jurisdiction of the Comptroller and Auditor General (CAG) was extended to the J&K State as well and from that day onwards, this office as part of the establishment of Comptroller & Auditor General of India, has been performing the duties and exercising the powers in relation to the accounts of the J&K State in accordance with the constitutional provisions contained in Article 148 – 151 of the Constitution of India and CAG’s (DPC) Act, 1971.

ORGANIZATIONAL STRUCTURE  

Pursuant to restructuring of cadres in IA & AD the Office of the Accountant General, J&K was bifurcated into two separate offices of Accountant General (Audit) & Sr.Deputy Accountant General (A&E) w.e.f. 1^st March, 1984. Both the offices are under direct control of Accountant General., J&K who controls and monitor all the functions of both the offices. The Office of Accountant General (Audit) performs all the functions relating to Audit of Accounts. The functions of Accounts and Entitlements viz. Compilation of Accounts of J&K State Government leading to preparation of Finance & Appropriation Accounts and Entitlement functions viz. Authorization of Pension and retirement benefits, maintenance of accounts of Long Term Advances in respect of State Government employees, Authorization of salaries in respect of Hon’ble Judges of J&K High Court and State Legislators are performed by A&E Office. The Organizational Charts of both the offices have been shown separately for information..