Principal Accountant General (Accounts & Entitlement), West Bengal

  • The office of the Principal Accountant General (Accounts & Entitlement), West Bengal, is housed in two buildings: 

(i) Treasury Buildings at 2, Government Place (West), Kolkata – 700001 (main office buildings since 1882)

(ii) Government of India Press Buildings, 8, Kiron Sankar Roy Road, Kolkata – 700 001. 

A portion of the Manager’s Bungalow located in the Treasury Buildings premises was acquired by this office in 2002.

  • The Principal Accountants General (A&E) are the representative of the Comptroller & Auditor General of India who is a Constitutional Authority deriving his powers from Article 148 to 151 of the Constitution of India and the Comptroller and Auditor General’s, Duties, Power and Conditions of Service Act, 1971 (CAG’s DPC Act 1971). 
  • The Office of the Principal Accountant General (Accounts & Entitlement) also situated in Treasury Buildings is responsible for preparation of the Accounts of the State Government, Maintenance of the General Provident Fund accounts of all State Government Employees and Authorization of Pension and other retirement benefits of State Government employees, holding selection examinations, in-service training and Right To Information.
  • It is also on the Governing Board of different eminent institutions like the Indian Museum, the Victoria Memorial, Bose Institute, Asiatic Society etc. This office prepares the Annual Finance and Appropriation Accounts of the State Government and causes the same to be laid before the State Legislature.
  • In 1865, the Auditor & Accountant General of the Dominion of India was redesignated as the Comptroller General or Auditor General of India with his deputies coming to be known as Accountants General who were entrusted with the pre-audit of payment transactions and accounts in the provinces of the dominion of India. 
  • Mr. H. Sandeman became the first Accountant General of Bengal. The office of the Auditor General was for the first time, recognized statutorily with the introduction of the Constitutional Reforms in 1919 and in audit matters he was made by Statute independent of the Government of India.
  • In the post-independence era, the office of the Accountant General, West Bengal was first reorganized in a major way in January, 1968 when it was bifurcated for the establishment of a separate office of the Accountant General, Central for looking after the audit and accounts of the union transactions. 
  • The Office of the Accountant General, West Bengal continued to deal with the state audit and accounts till February, 1976 when it was again split into two offices each headed by an Accountant General with the Accountant General (I) dealing with the state accounts side and the Accountant General (II) being responsible for state side auditorial functions. 
  • From 1st March, 1984 following the decision of the Comptroller & Auditor General of India to restructure the combined audit and accounts cadre on functional basis, the office of the Accountant General (I) West Bengal became completely independent with separated cadres. This office was renamed as the office of the Accountant General (Accounts & Entitlement), West Bengal and in 1987 the office was rechristened as the office of the Principal Accountant General (Accounts & Entitlements), West Bengal. 
  • Upon entering the premises, one is enthralled by a dual feeling. On one hand, the magnanimous colonial architechture stands as a witness to the grandeur of the bygone era. On the other hand, the multitude of official paperwork involved in matters related to Government finance is felt by the buzz and humdrum all around.
View from roadside

One of the entrance areas


Emblem bespeaking of Colonial times

A part of the building

View from the inner side

Reference 
https://cag.gov.in/ae/west-bengal/en/page-ae-west-bengal-office-history-kol

Date of visit: 24.06.2022

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