Accountant General (A&E) Uttarakhand functions under Comptroller & Auditor General of India who is the head of the Indian Audit and Accounts Department (IA&AD).The Comptroller & Auditor General of India is a Constitutional Authority appointed under the warrant & seal of the President of India. The functions and powers of the Comptroller and Auditor of India are derived and mandated mainly under the provisions of Article 149 to 151 of the Constitution of India read with Comptroller and Auditor General's (Duties, Powers and Conditions of Service) Act, 1971. The CAG of India is responsible for compilation of Accounts of State Government as mandated under aforesaid constitutional provisions.

लेखे संभरण के लिए शासनादेश

Section 10 to 12 & 23 of the D.P.C Act 1971 deal with the responsibilities of CAG in relation to Compilation of Accounts of Union, the States and Union Territories with Legislatures. CAG of India under these provisions compiles the Accounts of the States, keeps such Accounts in relation to compiling of Accounts of State as may be necessary and prepares Appropriation and Finance Accounts of the State every year. The Appropriation and Finance Accounts are signed by CAG o India and are presented to the Governor of the State for laying on the floors of State Legislature.

As a part of the CAG organization, A.G Uttarakhand, Dehradun is responsible for preparation of monthly and Annual Accounts (Monthly Civil Accounts/Finance & Appropriation Accounts) of State Government and cause the Annual Finance and Appropriation accounts to be laid before State Legislature after signatures of the CAG. Maintains the General Provident Fund Accounts, Loans & Advance Accounts, authorization of Pension payments (Special Seal) of the State Government Employees as well as Judges of Hon’ble High Court. Renders advice to the State Government in the matters referred with respect to Accounts and Entitlement issues.