Functions & Responsibilities
The statutory duties of the Principal Accountant General (Audit), Punjab & U.T., Chandigarh include audit of:
a. The Account of Government of Punjab and U.T., Chandigarh. Which includes:
- i. Receipts and expenditure from the Consolidated Fund,
- ii. Transactions relating to the Contingency Fund and Public Account,
- iii. Trading, manufacturing, profit and loss accounts and balance sheets andother subsidiary accounts kept in any department of Government of Punjab/U.T. Administration, Chandigarh.
- iv. Accounts of stores and stock kept` in Government Organisations,
- v. Accounts of Government companies, Statutory corporations,
- vi. Authorities and bodies substantially financed from the Consolidated Fund of the Union/State
- vii. Any body or authority even though not substantially financed from the Consolidated Fund at the request of President or Governor,
- viii. Accounts of bodies and authorities relating to grants and loans given by Government for specific purposes.
b. Audit of Accounts of Union Government
The range of audit also extends to Union Government accounts in respect of Union receipts comprising mainly of Income Tax, Central Excise, Service Tax and Customs emanating from the State of Punjab & U.T., Chandigarh as well as the expenditure by Union Government offices and autonomous bodies under the control of Ministries/Departments of the Government of India and located in the State of Punjab & U.T., Chandigarh.