Functions of the Office of the Principal Accountant General (Audit)


 The main audit functions entrusted with Principal Accountant General (Audit) Kerala  are

  • Audit of financial transactions of the Government of Kerala (Receipts & Expenditure)
  • Audit of Government Companies, Corporations and Departmental undertakings including resident audit of Kerala State Electricity Board, Kerala Water Authority, Kerala State Road Transport Corporation and Cochin Port Trust
  •  Audit of receipts and expenditure of the Central Government Offices in Kerala other than those of Scientific Departments
  • Audit of financial transactions of the Administration of Union Territory of Lakshadweep.
  • Audit of autonomous bodies in the State substantially aided by State or Central Government which are subjected to audit by the Comptroller & Auditor General of India
  •  Audit of civil pension payments made through the Public Sector Banks
  • Audit of Finance Accounts and Appropriation Accounts of the Government of Kerala and its certification
  • Audit of the materials relating to transactions of the Administration of Union Territory of Lakshadweep, for inclusion in the Finance Accounts and the Appropriation Accounts of the Union Government
  • Audit of the Schemes aided by the World Bank and other external agencies which require certification by the Principal Accountant General.
  • Financial transactions of Panchayati Raj Institutions under TGS including supplementary audit.

 Preparation of Audit Reports relating to Government of Kerala on                    

  • Civil 
  • Commercial
  • Revenue Receipts
  • Local Self Government Institutions

 Preparation of materials for inclusion in the audit reports relating to Union Government on

  • Civil
  • Direct Taxes (Corporate Tax, Income Tax, Wealth Tax, Gift Tax, etc.) and 
  • Indirect Taxes (Customs, Central Excise etc.)

 Preparation of Separate Audit Reports relating to institutions in the State for which CAG       is the sole auditor.

 Rendering assistance to the State Public Accounts/Undertakings Committees during      examination of the Audit Reports. 

Organization Chart of Audit Offices