The Offices of the Accountants General are 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.
Prior to Independence, the princely state of Travancore, with its headquarters at Trivandrum ruled most of South Kerala, while, the princely state of Cochin (Kochi) ruled most of modern Cochin, Trichur, Palakkad and Malappuram. In July 1949, these two states were merged as the State of Travancore-Cochin. Shri P.N.Padmanabha Pillay, who was the Accountant General of Travancore State, continued as the head of the integrated office and the Comptroller of the Cochin State, Shri K.Govinda Menon took over as Senior Deputy Accountant General.
Travancore-Cochin became a Part-B State on 26th January, 1950 and with the federal financial integration that took place in April 1950, audit and accounting functions became the responsibility of the Comptroller & Auditor General of India. The designation of the office was changed to Comptroller, Travancore and Cochin and the then State Accountant General Shri Govinda Menon became the Comptroller.
With the reorganisation of States in November 1956, the new State of Kerala was born, comprising of the erstwhile State of Travancore-Cochin, Malabar District and Kasaragod Taluk. The Office was upgraded to Accountant General’s level in 1960 and Shri S.Vasudevan, the last Comptroller of the Travancore-Cochin State was appointed as the first Accountant General of Kerala.
In March 1982, the office was reorganised into two units, each under an Accountant General, designated as Accountant General I and Accountant General II. Accountant General I was declared the principal audit and accounting officer of the Kerala Government, and made responsible for rendition of monthly accounts to the State Government and the preparation of the Finance and Appropriation Accounts and Audit report (Civil). Accountant General II was entrusted with the audit of state receipts and commercial undertakings.
In March 1984, the office was reorganised into distinct functional categories. The Accountant General (Accounts & Entitlement) was entrusted with the accounting and entitlement functions of the State Government and the Accountant General (Audit) was entrusted with the audit of transactions of the Central Government offices in Kerala and the State Government.
On 01.04.2012, the office was restructured into three offices based on the audit arrangements of State Governments in IA&AD.
PAG (G&SSA)- Principal Auditor for General and Social Services Departments of Govt. of Kerala. He is also the cadre controlling authority of the three offices. All the technical guidance and support functions and duties relating to audit and accounts of Local Bodies are also discharged by this office.
PAG (E&RSA)- Principal Auditor of the Economic and Revenue Service Departments of the Government of Kerala.
DG (Central) Chennai, Branch at Kochi- The audit of expenditure and receipt of all Central Government units located in Kerala including Autonomous Bodies.
The offices have Branch Offices at Kottayam, Ernakulam, Thrissur and Kozhikode.