Para 2.1 — MSO

RESTRUCTURING OF ACCOUNTANTS GENERAL OFFICES 2.1 In order to develop an organisational pattern suited to the altered needs of audit and to improve the maintenance of accounts of the State Governments transactions, restructuring of the offices of the State Accountants General was effected from the 1st March, 1984. The existing Accountants General offices were bifurcated with effect from that date except the Office of the Accountant General (A&E), West Bengal which was bifurcated with effect from 1-11-85 into two separate and distinct offices, one called office of the Accountant General (Accounts and Entitlement) and the other called office of the Accountant General (Audit). After restructuring, all the accounting functions and checks connected with the accounts and entitlement functions were entrusted to the Accountants General (A&E) Offices and the work relating to audit entrusted to Accountant General (Audit).