The
offices of the Accountants General,
Meghalaya have a history dating back
to 1910 when the office of the
Comptroller, Assam was established at
Shillong. It gained the status of an
Accountant General’s office in 1952
and functioned as a composite Audit
and Accounts office of the then
undivided State of Assam. With the
creation of the States of Nagaland,
Tripura and Manipur the geographical
jurisdiction of the Accountant General’s
office at Shillong was reduced, with
the setting up of Accountants General
offices in the state capitals of these
three States in 1973. In March 1984
the Indian Audit & Accounts
Department was bifurcated into the
Audit Wing and the Accounts &
Entitlement (A&E) Wing and four
Accountants General offices, all with
headquarters at Shillong, were
created, viz., offices of the (i)
Principal Accountant General (Audit)
Assam (ii) Accountant General
(A&E) Assam (iii) Principal
Accountant General (Audit) Meghalaya,
Arunachal Pradesh and Mizoram and (iv)
Accountant General (A&E) Meghalaya,
Arunachal Pradesh and Mizoram.
In course of time, the offices of
the Accountants General, Assam shifted from Shillong to Guwahati. With the creation of new
Accountants General offices for Mizoram at Aizawl and
Arunachal Pradesh at Itanagar in April 2006, the two
Accountants General offices at Shillong were redesignated as the offices of the Principal
Accountant General (Audit) Meghalaya and
Accountant General (A&E) Meghalaya.
The Accountants General function
under the powers vested in the Comptroller
and Auditor General of India by the
Constitution of India and the Comptroller & Auditor General's
Duties, Powers and Conditions of Services (DPC)
Act, 1971.
The function of the Principal
Accountant General (Audit),
Meghalaya is to conduct audit and compile the
findings of audit in the form of an Audit Report
for the State of Meghalaya and to submit the
Report to the Governor for placing it in the State
Legislature under Article 151 of the Constitution
of India. His audit jurisdiction extends to all
departments,
directorates, offices, local bodies and public
sector undertakings of the Government of Meghalaya
including residential offices (Meghalaya Houses)
of the State Government operating in other States.
The
Accountant General (A&E),
Meghalaya is responsible for compiling
and preparing the accounts of the
Government of Meghalaya in accordance
with Articles 149 and 151 of the
Constitution of India read with
Section 11 of the Comptroller and
Auditor General of India (DPC)
Act,1971. In addition, the Accountant
General (A&E), Meghalaya
also discharges “entitlement”
functions, viz., authorising pay and
allowances of the Governor, Ministers,
Members of the State Legislature,
Gazetted Officers of the State
Government; authorising pension to all
employees of the Government of
Meghalaya; maintaining the Provident
Fund Accounts and Loan Accounts (house
building advance, motor car advance,
computer advance) of all employees of
the State Government. |
