In order to ensure uniformity in Government
accounting, the Constitution enjoins that the
accounts of the Union and of the States are to
be kept in a form prescribed by the President
on the advice of the Comptroller & Auditor
General. The Comptroller & Auditor General's
(Duties, Powers and Conditions of Service)
Act, 1971 authorizes the Comptroller &
Auditor General to lay down for the guidance
of Government Departments, the general
principles of Government accounting and broad
principles in regard to audit of receipts and
expenditure. The Comptroller & Auditor General
also plays a fiduciary role in federal
financial relations. Under Article 279 of the
Constitution, he ascertains and certifies the
net proceeds of taxes levied and collected by
the
Union
but assigned to the States or distributed
between the
Union
and the States.
The office of the Accountant General
(A&E) Meghalaya compiles the Monthly Civil
Accounts and the Annual Finance and Appropriation
Accounts of the Government of Meghalaya from the
initial accounts submitted by 09 Treasuries and
116 other offices (Public Works, Roads, Public
Health Engineering, Irrigation, Forest and Soil
Conservation divisions) of the State to the
Accountant General’s office every month. These
offices are required to submit the accounts for a
particular month to this office latest by the 10th of the following month.
Based on the vouchers, challans and other records
of financial transactions received with the
monthly accounts, the Accountant General’s office
compiles the following:
Sl. No.
Name of
the Compilation
Purpose
of the Compilation
Periodicity of the Compilation and to whom
submitted
1
Monthly
Civil Account
Shows
Department – wise/Drawing & Disbursing
Officer-wise current and progressive
expenditure (separately for Plan and Non-Plan
expenditures) during the financial year and
analysis of the State’s cash balance position
as the end of the current month.
Monthly. Finance Department, Government of
Meghalaya.
2
Report
on Expenditure
Shows
the budget provision against every programme/ activity
and current and progressive expenditure there
against including up to date savings/excess
expenditure against each programme/ activity.
3
Quarterly Appreciation Note on Monthly Civil
Accounts
Highlights important points/trends noticed
with reference to the State’s
expenditure/receipts as emanating from Monthly
Civil Accounts of every quarter of a financial
year.
4
Finance
Accounts
The
Finance Accounts present the accounts of receipts and
disbursements of the State Government for the
year together with the financial results
disclosed by the revenue and capital accounts,
the accounts of the public debt and the
liabilities and assets as worked out from the
balances recorded in the accounts.
Annually. Submitted to the Governor for
placing before the State Legislature in
accordance with the provisions of Article 151
of the Constitution.
5
Appropriation Accounts
The
Appropriation Accounts compare the actuals
against the amounts of the Voted Grants and
Charged Appropriations with comments on the
excesses/savings over the sanctioned
provisions.
6
Accounts at a Glance
An
annual publication in respect of accounts and
finances of the State Government for the year.
It provides a broad view of Governmental
activities as reflected in Finance Accounts
and Appropriation Accounts.
In addition to the aforementioned 'accounting'
functions, the office of the Accountant General
(A&E) Meghalaya also discharges the following
'entitlement' responsibilities:
authorizing the pay of the Governor, members of
the State Legislature and all gazetted officers
of the state government;
authorizing the pensions and other retirement
benefits of all state government employees;
maintaining the General Provident Fund accounts
of al state government employees;
maintaining the individual loan accounts i.e.,
house building advance, motor car/two wheeler
advance, computer advance, etc, sanctioned by
the state government to its employees.
