Office of the Senior Deputy Accountant General (Accounts & Entitlement), Sikkim functions under the Comptroller & Auditor General of India (C&AG) who is the head of the Indian Audit & Accounts Department. The C&AG is a Constitutional Authority appointed by the President of India. By virtue of the provisions of Government of India (Audit & Accounts) Order, 1936 as adopted by the Government of India (Provisional Constitution) Order, 1947 and Article 149 of the Constitution of India, the C&AG has the power to frame rules and give directions in all matters pertaining to the Audit of Accounts for which he was responsible. The functions of the Comptroller & Auditor General of India are derived mainly from the provisions of Article 149 to 151 of the Constitution of India.

The Comptroller & Auditor General of India (Duties Powers and Conditions of Service) Act 1971 under the Article 148 (3) and 149 of the constitution was passed by Parliament in 1971.

Mandate for Accounts maintenance
  • Sections 10 to 12 of the Act ibid deal with the responsibilities of C&AG in relation to Compilation of Accounts of the Union, the States and Union Territories with Legislatures.
  • Under the provisions, the C&AG compiles the Accounts of the States, keeps such accounts in relation to compiling of the Accounts of the Appropriation Accounts & Finance Accounts every year.
  • The appropriation & finance Accounts are signed by the C&AG of India and presented to the Governor of the State for laying on the table of the State Legislature.