The Office of the Director of Accounts is functioning on the lines of Pay and Accounts Office. The Director of Accounts is functioning as Central Pay and Accounts Officer of the Government of Goa as per the accounting procedure prescribed by Comptroller and Auditor General of India in consultation with Ministry of Finance, Government of India.
The Director of Accounts has to carry out dual functions i.e. pre-audit of accounts and post audit of accounts. Though a system of “pre-check of payments” is prevalent in the State of Goa, it is virtually the Treasury/Accountant General system of Ac counts administration that is followed with the formation of the State.
Apart from the above dual functions, the Director of Accounts is saddled with the functions of administration of Treasuries, Examiner of Local Fund Audit and administration of Common Accounts Cadre of Goa State (Group “A, B and C”). The responsibility of maintenance of individual General Provident Fund/Contributory Provident Fund Accounts of Government employees, inspection of accounts of Municipal Councils/Village Panchayats, statutory audit of Local bodies. scrutiny of pension cases and issue of Pension Payment Orders, payment of pension to all retired Government employees, teachers of aided Institutions, Members of Legislative Assembly, Freedom Fighters, etc. also devolves on the Directorate of Accounts.