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 Government of Sikkim. This function is discharged through the office of the Senior Deputy. Accountant General (Accounts & Entitlements), Sikkim.

The functions of the Office of the Senior Deputy. Accountant General (Accounts & Entitlements),Gangtok, Sikkim 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.
• Finalisation and authorisation of pension and other retirement benefits of Chief Justice and other Judges of the High Court of Sikkim. Acts as an intermediary between the Government of Sikkim and other State Governments for settlement of pensionary benefits relating to pensioners of other States drawing pension in Sikkim.