The Office of the Senior Deputy Accountant General (Accounts & Entitlement), Sikkim performs the following functions:
  • (i) Compilation of monthly accounts of expenditure and receipts on the basis of vouchers, bank receipts, cash account and list of payments received from Chief Pay and Accounts Office of the Government of Sikkim and compiled accounts of public works, public health engineering, forest and other such divisional offices of the State.

  • (ii) Preparation of the Monthly Civil Accounts and its submission to the State Government.

  • (iii)Preparation of the Finance Accounts and Appropriation Accounts of the State Government after the end of every financial year which, after approval of the Comptroller and Auditor General of India, are submitted to the Governor for placing before the State Legislature.

  • (iv) Reconciliation of the accounts with the departments of the State Government and submission of reconciliation statements to Finance Department.

  • (v) Furnishing of actuals to the State Government for use in the preparation of the Budget estimates.

  • (vi) Finalisation and authorisation of pension and retirement benefits of Chief Justice and other Judges of the High Court of Sikkim.

  • (vii)Acts as an intermediary between the Government of Sikkim and other State Governments for settlement of dues relating to pensioners of other States drawing pension in Sikkim.

  • (ix) In the absence of entitlement functions in this office, Sikkim Government pensioners staying outside Sikkim draw their pension through Bank draft.



  • i) The VLC-I & II Sections are basically doing the compilation of Vouchers and BRs/Challans which starts from the receipts of the accounts from the State of Sikkim. In this State, the accounts are received in a single phase for which the date is fixed on 10th of the following month. After receiving the accounts alongwith other documents, the VLC-I section distributes the vouchers and BRs/challans alongwith schedules accordingly after proper checking for both Receipt and Payments. The LOP and Cash Account are feeded by the VLC-I section in Computer before starting of the feeding of datas by the dealing assistants from the vouchers and BRs/Challans in EDP section.

  • ii) The VLC-III section is looking after the Works accounts. Presently there are 83 nos. of compiled accounts are received monthly from the State Government. The breakup is as follows:
    • PWD : 64
    • FOREST : 16
      OTHERS : 03

  • iii) After completion of each monthly accounts for both Civil and Works, a D.O. letter is being issued to the Addl. Chief Secretary cum Finance Secretary of Government of Sikkim stating not only the position of that month’s expenditure and receipt but the cumulative figures of all Suspense Heads and outstanding AC Bills.

  • iv) The VLC sections are taking quarterly reconciliation with all the departments of the State and the reconciliation is up to detail head level.

  • v) The Treasury Inspection is taken regularly by this section.