The Office of the Principal Accountant General (Audit-II) is a part of the Indian Audit & Accounts Department under the Comptroller and Auditor General of India (C&AG). The C&AG is a constitutional authority appointed by the President of India. The functions of the C&AG are derived mainly from the provisions of Articles 149 to 151 of the Constitution of India. The C&AG’s Duties, Powers and Conditions of Service (DPC) Act, 1971 was passed by Parliament in 1971 under Articles 148(3) and 149 of the Constitution.
The office of the Principal Accountant General (Audit-II), Odisha is located at New Office Building at Keshari Nagar, Bhubaneswar with branch office at Puri. This office was shifted from Ranchi to Bhubaneswar on 4th May 1956. Prior to this, Head Quarter office of the Accountant General was at Ranchi with two Deputy Accountant General offices at Ranchi and Puri.
After the departmentalization of Accounts of the Union Government in 1976, with the primary purpose of developing an organizational pattern suited to the changed environment of Audit and to improve maintenance of Accounts of the State Government transactions, the Indian Audit & Accounts Department was restructured in March 1984. The composite offices of the Accountants General were bifurcated into distinct offices with separate cadres for dealing with (a) all audit work and (b) all accounting & entitlement work. Again for developing experts in such vide gamut of functions involving different areas of audit functions, it was again bifurcated and thus the office of the Accountant General (Audit-I & Audit-II) Odisha, Bhubaneswar came into existence. The Office of the Accountant General (Audit-II) Odisha, Bhubaneswar subsequently changed as Office of the Accountant General (Commercial, Works and Receipt Audit) Odisha, Bhubaneswar and then as Office of the Accountant General (Economic and Revenue Sector Audit) Odisha, Bhubaneswar. This office was upgraded as Principal Accountant General (Economic, and Revenue Sector Audit) from 16.09.2013.
Now in terms of Office of the Comptroller & Auditor General of India notification No. 104/09-SMU/2020 dated 15.05.2020, this office named as Principal Accountant General (Audit-II), Odisha, Bhubaneswar and headed by Accountant General, Audit-II and is assisted by three Deputy Accountant Generals and around 300 other officials.
The present Accountant General is entrusted upon three Audit Management Groups (AMGs) such as:
(1) AMG-I contains two clusters such as
- a) Industry & Commerce
- b) Culture & Tourism
(2) AMG-II contains three clusters such as
- a) Transport
- b) Public works
- c) Urban Developmennt
(3) AMG-III contains three clusters such as
- a) Energy & Power
- b) Environment, Science and Technology
- c) Law and Order