Para 2.1 — MSO (A&E)
Original Rule Text
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).
What This Means
From 1st March 1984, the offices of State Accountants General were split into two separate entities: the AG (Accounts & Entitlement) handling all accounting and entitlement functions, and the AG (Audit) handling audit work. This restructuring was done to improve the efficiency of both accounting and audit functions by giving each office a dedicated focus.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Restructuring effective from 1st March 1984 (West Bengal from 1st November 1985)
- 2Existing AG offices were bifurcated into AG (A&E) and AG (Audit)
- 3AG (A&E) handles all accounting functions and entitlement-related checks
- 4AG (Audit) handles all audit work
- 5Purpose was to improve efficiency and effectiveness of both functions
Practical Example
Before 1984, a single Accountant General office in a state handled both compiling government accounts and auditing them — essentially checking its own work. After restructuring, the AG (A&E) in Madhya Pradesh compiles state transaction accounts, while the AG (Audit) independently audits those accounts, ensuring proper separation of duties.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Why were the Accountant General offices split?▼
Was West Bengal restructured at the same time as other states?▼
What is the key distinction between AG (A&E) and AG (Audit)?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.