Office of the Senior Deputy Accountant General (Accounts & Entitlement), Sikkim functions under the Comptroller & Auditor General of India (C&AG) who is the head of the Indian Audit & Accounts Department. The C&AG is a Constitutional Authority appointed by the President of India. By virtue of the provisions of Government of India (Audit & Accounts) Order, 1936 as adopted by the Government of India (Provisional Constitution) Order, 1947 and Article 149 of the Constitution of India, the C&AG has the power to frame rules and give directions in all matters pertaining to the Audit of Accounts for which he was responsible. The functions of the Comptroller & Auditor General of India are derived mainly from the provisions of Article 149 to 151 of the Constitution of India.