HISTORY

Evolution of the State Audit Offices

The (composite) Office of the Accountant General, Tamil Nadu & Puducherry was bifurcated as Office of the Accountant General-I (Accounts & Entitlements functions) and Office of the Accountant General-II (Audit functions) in November 1973. 

The Office of the Accountant General-II (Audit functions) was bifurcated as Office of the Accountant General (Audit) I (Expenditure Audit functions) and Office of the Accountant General (Audit) II (Receipt and Commercial Audit functions) with effect from 01.03.1984. 

The Accountant General Audit – I, Chennai was entrusted with audit of expenditure of Central Government departments in Tamil Nadu region and audit of expenditure of Tamil Nadu state and Pondicherry Union Territory.   

Restructuring of Office

As per the scheme of restructuring of audit arrangements of State Government in IA  & AD,   the office was renamed under few occasions as follows:

• The above two audit offices were renamed as Office of the Principal Accountant General (Civil Audit) and Office of the Accountant General (Commercial & Receipt Audit) respectively from 12^th October 2004
• Consequent on Structure-based Restructuring of State Audit Offices, the above two audit offices were clubbed and trifurcated as Office of the Principal Accountant General (General & Social Sector Audit), Office of the Accountant General (Economic & Revenue Sector Audit) and Office of the Principal Director of Audit (Central) (assigned with audit of Central Government departments such as Income-Tax, Central Excise, Customs and Central Autonomous Bodies) with effect from 01st April 2012.
• Consequent on Cluster-based Restructuring of State Audit Offices, some functions were interchanged between the Office of the Principal Accountant General (General & Social Sector Audit) and Office of the Accountant General (Economic & Revenue Sector Audit) with effect from 18th May 2020 and the two offices were renamed as Office of the Principal Accountant General (Audit-I) and Office of the Accountant General (Audit-II).

Office Structure

O/o. The Principal Accountant General (Audit – I), Tamil Nadu is functioning with one main office in lekha Pariksha Bhavan, Chennai and a branch office in Madurai.    8 Resident Audit units of this office are operated in the Pay & Accounts offices of Tamil Nadu Government for audit of vouchers at PAO level.