Accountant General (Accounts & Entitlement), Haryana functions under the Comptroller & Auditor General of India (CAG) who is the Head of the Indian Audit & Accounts Department. The Comptroller & Auditor General of India is a Constitutional Authority appointed by the President of India by warrant under his hand and seal. In accordance with Articles 149 and 150 of the Constitution of India read with Section 11 of the Comptroller and Auditor General of India (Duties, Powers & Conditions of Service) Act, 1971, CAG of India is responsible for compilation and preparation of the accounts of the Government of Haryana. This function is discharged through the office of the Accountant General (A&E) Haryana who is also responsible for maintenance of GPF & Loan accounts, thereby authorizing Final Payment of GPF balance and Pensionery benefits to the State Government Employees, issuance of NDC and Inspection of Treasuries/Sub-Treasuries. The Accountant General also exercises administrative control over Sr. Divisional Accounts Officers/Divisional Accounts Officers-I/Divisional Accounts Officers-II and Divisional Accountants posted in various PWD divisions of Haryana State.