The Comptroller and Auditor General of India is the head of the Indian Audit & Accounts Department. He is appointed under the provisions of the Constitution of India. In pursuance of Articles 148(3) and 149 of the Constitution. The duties, powers and conditions of service of Comptroller and Auditor General of India have been prescribed by an Act of Parliament. The Accountants General (Accounts & Entitlement), Maharashtra perform the accounting and entitlement functions assigned to the Comptroller and Auditor General of India in relation to the state of Maharashtra.
The inception of the institution of the Accountant General in the state of Maharashtra goes back a long way in time to the Office of the Accountant General, Bombay which was established on 1st May 1858. On 1st November 1956 a branch office was carved out at Nagpur which was upgraded as another full-fledged office of the Accountant General in August 1972. The Indian Audit & Accounts Department bifurcated its accounting and auditing functions in the States in 1984. As a result of this bifurcation, the present offices of the Accountant General (A&E)-I, Maharashtra, Mumbai and Accountant General (A&E)-II, Maharashtra, Nagpur came into existence with effect from 1st March 1984. The distribution of work between the two accounts and entitlement offices is partly on functional and partly on geographical basis.
The Accountant General (A&E)-I, Maharashtra has jurisdiction over Greater Mumbai and 14 districts of Western Maharashtra. He/ she is assisted by Group Officers, Welfare Officer, Branch Officers and other staff in the pursuit of his/her duties and responsibilities. The four distinct functional wings of the office, viz. Administration, Pension, Accounts and Provident Fund, are placed under three Group Officers. Welfare Officer manages the welfare needs of the office and its employees.
The Office of the Accountant General (A&E)-I, Maharashtra is housed in the Old C.G.O. Complex, New Marine Lines near the Churchgate Station at Mumbai. It has a branch office in the suburban township of Goregaon where its Provident Fund Wing is located.