The Indian Audit and Accounts Department is headed by the Comptroller and Auditor General of India (C&AG), whose duties, powers, and conditions of service are defined under the Comptroller and Auditor General's (Duties, Powers and Conditions of Service) Act, 1971. The C&AG is responsible for auditing the accounts of the Union and State governments and ensuring accountability in public financial management.
At the State level, this mandate is carried out through the Offices of the Principal Accountants General/Accountants General (Audit), who function as the field representatives of the C&AG. These offices are responsible for conducting audits of expenditure, revenue, and performance of government departments, public sector undertakings, and autonomous bodies under the jurisdiction of the respective State governments.
The Office of the Principal Accountant General (Audit), Himachal Pradesh, located in Shimla, is one such vital unit of the Indian Audit and Accounts Department. It is entrusted with auditing the expenditure incurred and revenue collected by the departments of the Government of Himachal Pradesh, including State Public Sector Enterprises, Urban and Rural Local Bodies, Autonomous Institutions, and other entities receiving substantial financial assistance from the State Government.
The Audit Reports prepared by this office provide an independent and objective assessment of financial compliance, regularity, and performance of various State government entities. These reports are submitted to the State Legislature through the C&AG, contributing significantly to transparency, good governance, and public accountability in the administration of public funds.
The Office is committed to promoting efficient, effective, and accountable governance through high-quality audit practices and serves as a critical institution for upholding the principles of financial integrity and oversight in the State of Himachal Pradesh.