The Comptroller & Auditor General of India is a Constitutional Authority appointed by the President of India by warrant under his hand and seal. The functions of the Comptroller & Auditor General of India are derived mainly from the provisions of Article-149 to 151 of the Constitution of India. The C&AG's (Duties, Powers and Conditions of Service) Act, 1971, was passed by Parliament in 1971, under Articles 148(3) and 149 of the Constitution.

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  Union and of the States and of any other authority or body as may be prescribed by or under any law made by Parliament. For the Government of Meghalaya, this function is discharged through the office of the Accountant General (Accounts & Entitlement) Meghalaya.

The functions of the Office of the Accountant General (Accounts & Entitlements), Meghalaya, Shillong are as follows:

• Compilation and consolidation of the State Accounts which include compilation of the Monthly Civil Accounts, preparation of Annual Accounts and preparation of Accounts at a Glance

• Maintenance of General Provident Fund Accounts of State Government Employees (Including Group-D) which comprises posting of credits and withdrawals in the individual ledger accounts of the subscriber. The office also issues annual GPF statements to the subscribers showing year-end balance at credit, posting of withdrawals and advances made by subscribers out of the Fund and adjustment of missing credits and debits. Further, calculation with authorization of annual interest in the accounts of individual subscribers and authorisation of final payment cases of the subscribers on retirement or in case of death is also undertaken.

• Maintenance of GPF accounts of All India Service Officers

• Verification of Pension claims and authorization of Pensioner Benefits relating to State Government Employees, State Judicial Officers, High Court Judges, All India Services in Meghalaya, Chairman and members of Meghalaya Public Service Commission etc.

• Gazetted Entitlement group deals with determination of entitlement like pay and allowances, leave, long term advances in respect of Gazetted officers.