Functions

 

 

PRINCIPAL ACCOUNTANT GENERAL (General and Social Sector Audit) Functions
The Principal Accountant General (CIVIL AUDIT) is entrusted with the following audit functions: -
1.

Expenditure Audit of all the Civil and Engineering Departments, State Autonomous Bodies and Authorities, the offices of the Union Government and the Central Autonomous Bodies located in the State
 

2.

Certification Audit
This office is responsible for certification audit of the following accounts, projects and schemes:-

 
Finance and Appropriation Accounts of Uttar Pradesh
Statements of Expenditure of 29 externally aided projects
Accounts of the Central Assistance under various State Plan, Central Plan and Centrally Sponsored Schemes
Some major Central and State Autonomous Bodies under the audit of the Principal Accountant General (Civil Audit) are:-
 
Banaras Hindu (Central) University, Varanasi
Aligarh Muslim (Central) University, Aligarh
G. N. Jha (Central) Sanskrit Research Institute, Allahabad
District Rural Development Agencies
District Urban Development Agencies
State Universities
Units under Uttar Pradesh Avas evam Vikas Parishad
Development Authorities
Nagar Nigams/ Nagar Palikas/ Nagar Paliks Parishads
Khadi and Village Industries Board
Uttar Pradesh Jal Nigam and allied Units
Jal Sansthans
3. Integrated and Performance Audit
This office conducts efficiency cum performance audit or Value for Money Audit of the State Schemes as well as the Central Schemes being implemented in the State
 
4. Central Reviews
 
5. State Reviews
 
6. Central Audit (Audit of Vouchers)
 
ACCOUNTANT GENERAL (COMMERICAL AND RECEIPT AUDIT) FUNCTIONS
The office has been entrusted with the audit of:-
1.

Revenue Receipts of the Union Government on account of Direct Taxes and Indirect Taxes assessed and collected in the State of Uttar Pradesh
 

2.

Tax and non-tax receipts of the Uttar Pradesh Government
 

3. Government Companies, Statutory Corporation and Departmentally Managed Undertakings of the Uttar Pradesh Government
ACCOUNTANT GENERAL (ACCOUNTS & ENTITLEMENT)-I FUNCTIONS
Accountant General (Accounts & Entitlement)-I UP has been entrusted with the following functions:
1.

Cadre control of B, C & D categories of staff, staff welfare, recognition of service associations, recreational activities and departmental canteen etc.
 

2.

Preparation of annual Appropriation and Finance Accounts and its submission to the Government of U.P.
 

3. Preparation of Monthly Civil Accounts on the basis of vouchers/schedules received from 72 treasuries with over 7300 drawing and disbursing officers and its submission to Finance Department of the Government.
 
4. Maintenance of Provident Fund Accounts of eighteen departments and of the officers of the All India Services of UP Cadre.
 
5. Maintenance of detailed accounts of various long term Loans and Advances.
 
6. Reconciliation of Accounts with the heads of offices and with those maintained by treasuries under various deposit heads.
 
7. Reconciliation of Plan expenditure figures and preparation of statement of plan expenditure.
8. Functional and Administrative control of Pay and Accounts Office responsible for pre-check of regular payment and pension bills, issue of cheques, maintenance of GPF accounts of departmental employees, compilation of accounts of the four A&E and Audit offices, finalisation of pension cases and maintenance of Broadsheets of long term advances etc.
 
9. Inspection of Treasuries.
 
10. Correspondence/discussions with the State Government on matters of policy involving the fundamental concepts/practices of accounting and periodical discussions with State Government representatives in the High Power Committee set up for the purpose.
 
ACCOUNTANT GENERAL (ACCOUNTS & ENTITLEMENTS)-II FUNCTIONS
Accountant General ( Accounts & Entitlement )-II , Uttar Pradesh is entrusted with the following functions :
1.

Maintenance of General Provident Fund Accounts of the Employees (other than Class IV Employees) of different state Government Departments whose Treasury accounts are compiled ( as detailed in point no. ii below) except that of Stamp and Registration Department.
 

2.

Compilation of the Treasury Accounts of Departments viz. Law & Justice, Stamps and Registration, Medical Education and Training, Medical Allopathy, Medical Ayurvedic and Unani, Medical Homeopathy, Medical Family Welfare, Medical Public Health, Water Supply & Sanitation, Housing, Urban Development, Cooperative Husbandry, Soil & Water Conservation, Agriculture Research & Education, Other Agricultural Programs, Special Program for Rural Development, Land Reforms, Command Area Development, Cane Development and Sugar, Animal Husbandry, Dairy Development, Fisheries, Public Works, Irrigation, Forest, Horticulture and Co-operative.
 

3. Consolidation of the Monthly Accounts of Public Works, Irrigation, Minor Irrigation, Ground Water, Rural Engineering Services and Forest Departments and Preparation of its Appropriation Accounts and Annual Finance Accounts.
 
4. Cadre Control of Divisional Accounts Officers and Divisional Accountants working in Public Works, Irrigation, Minor Irrigation, Ground Water and Rural Engineering Services Divisions in the State.
 
5. Authorisation of pensionary benefits to state Government Employees who retired /died before 30.09.88 and revision of pension of such cases.
 
6. Arrangement of payment of pension in U.P. on the basis of the Special Seal Authority received from other Accountants General and circulation of orders of revision of Dearness Relief etc. to Treasury Officers, Further Special Seal Authorities are issued to other Accountants General for arranging payment of pension to UP Government pensioners in the State as well as circulation of orders on periodical revision of Dearness Relief to other states. A list of Dearness Relief order of Other States circulated in UP treasuries is as under-
 
 

Sl. No.

State

Percentage of Dearness Relief payable (%)

Date from which effective

Letter no. & date of AG(A&E)-II,UP vide which sent to UP Treasuries

1

Andhra Pradesh

24.492

01-01-07

SSA Cell/4016 dated 17.08.2007

2

Arunachal

29

01-07-06

SSA Cell/4567 dated 11.09.2007

3

Assam

35

01-01-07

SSA Cell/4567 dated 11.09.2007

4

Bihar

35

01-01-07

SSA Cell/4567 dated 11.09.2007

5

Karnataka

12.25

01-01-07

SSA Cell/4567 dated 11.09.2007

6

Mizoram

35

01-01-07

SSA Cell/4567 dated 11.09.2007

7

Chattisgarh

50+20

01-04-07

SSA Cell/4567 dated 11.09.2007

8

Meghalaya

36

01-01-07

SSA Cell/4016 dated 17-08-2007

9

Maharashtra

35

01-01-07

SSA Cell/2292 dated 13-09-2007

10

Kerla

26

01-01-07

SSA Cell/4016 dated 17.08.2007

11

Nagaland

21

01-07-07

SSA Cell/2407 dated 21-09-2007

12

Goa

35

01-01-07

SSA Cell/2123 dated 20-07-2007

13

Tamilnadu

35

01-01-07

SSA Cell/1767 dated 25-06-2007

14

Haryana

35

01-01-07

SSA Cell/1767 dated 25-06-2007

15

West Bengal

24

01-01-07

SSA Cell/1767 dated 25-06-2007

16

Orrisa

29

01-01-07

SSA Cell/2990 dated 08-08-2007

17

Madhya Pradesh

50+20

01-04-07

SSA Cell/852 dated 21-05-2007

18

Rajsthan

29

01-12-07

SSA Cell/852 dated 21-05-2007

19

Tripura

69

01-01-07

SSA Cell/852 dated 21-05-2007

20

Jharkhand

35

01-01-07

SSA Cell/4016 dated 17.08.2007

21

Himachal Pradesh

35

01-01-07

SSA Cell/2990 dated 08-08-2007

22

Pondicheri

29

01-07-07

SSA Cell/4714 dated 15-01-2007

23

Manipur

74

01-01-07

SSA Cell/4714 dated 15-01-2007

24

Gujrat

35

01-01-07

SSA Cell/2123 dated 20-07-2007

25

Uttarkhand

35

01-01-07

SSA Cell/2123 dated 20-07-2007

26

Punjab

35

01-01-07

SSA Cell/4929 dated 27-09-2007

27

Jammu& Kashmir

21

01-07-07

SSA Cell/2118 dated 21-07-2007

28

Delhi

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7. Authorisation of Pay and Allowances of the Judges of High Court and re-employed Judges in Inquiry Commissions.
 
8. Authorisation of extra ordinary pension to Pension to employee who die during performance of their duty of extra ordinary nature as per U.P. Government orders.
 
9. Authorisation of Pensionary benefits to the Honourable Judges of the High Court, Divisional Accounts officers, and Political pensioners.