The Comptroller, Odisha was part of the Office of the Accountant General, Bihar and Odisha until April, 1936 when the new province of Odisha was formed and a separate audit and accounts Office under a Comptroller was formed with Headquarters at Ranchi. A branch office was opened at Puri on 26th April, 1948 to deal with the transactions of Works Department.

The office was upgraded to the Accountant General's level in October, 1949 with the assistance of two Deputy Accountant Generals, one at Ranchi and another at Puri. Accountant General's office moved to Bhubaneswar on 4th May 1956 with some sections and was located in three temporary asbestos roofed halls owned by the State Government. In early 1957 all the branches finally moved to Bhubaneswar. The new office complex was opened in April 1960 and the office moved into the new premises.

The office was reorganised in May 1982 into two units each under an Accountant General named Principal Accountant General-I and Accountant General-II. The offices were reorganised on functional basis in March 1984 as the office of the Accountant General (A&E) and the office of the Accountant General (Audit).

The office of the Accountant General (Audit) was further bifurcated into two offices i.e., Accountant General (Audit)-I and Accountant General (Audit)-II on functional basis from 5th July 1985. The Accountant General (Audit)-I was declared the cadre controlling authority of various cadres of both the offices with effect from 5th July 1985. The Audit-I office is under the Principal Accountant General (Audit)-I w.e.f. 11.10.2002.

The Indian Audit and Accounts Department was re-structured during 2012 since then Accountant General (General and Social Sector Audit), Odisha was entrusted with audit of all units under General and Social Sector. The Pr. Accountant General (E&RSA), Odisha was entrusted with the audit of all units under Economic and Revenue Sector and the Deputy Director (CRA), Bhubaneswar functioning under the administrative control of Pr. Director Audit (Central), Hyderabad was entrusted with the audit of all Central units.

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