The Accountant General is the representative of the Comptroller & Auditor General of India who is a Constitutional Authority deriving his/her powers from Article 148 to 151 of the Constitution of India and the Comptroller and Auditor General’s , Duties, Power and Conditions of Service Act, 1971 (CAG’s DPC Act 1971).
The Office of the Accountant General (Audit-II), West Bengal is situated in the CGO Complex at Salt Lake, Kolkata and is responsible for the audit of the State Public Works Departments, the audit of Receipts of different State Revenue Departments, Public Sector Undertakings and Autonomous bodies.