▁from ▁any ▁executive ▁authority , ▁under ▁the ▁Com pt roller ▁and ▁Aud itor ▁General ▁of ▁India ▁( S up reme ▁Aud it ▁Institution ▁of ▁India ). ▁The ▁officers ▁of ▁the ▁Indian ▁Aud it ▁and ▁Account s ▁Service ▁serve ▁in ▁an ▁aud it ▁manager ial ▁capacity , ▁in ▁the ▁Indian ▁Aud it ▁and ▁Account s ▁Department . ▁I A & AS ▁is ▁responsible ▁for ▁aud iting ▁the ▁accounts ▁of ▁the ▁Union ▁and ▁State ▁govern ments ▁and ▁public ▁sector ▁organizations , ▁and ▁for ▁maintain ing ▁the ▁accounts ▁of ▁State ▁govern ments . ▁Its ▁role ▁is ▁somewhat ▁similar ▁to ▁the ▁US ▁G A O ▁and ▁National ▁Aud it ▁Office ▁( Un ited ▁Kingdom ). ▁ ▁The ▁service ▁can ▁be ▁divided ▁into ▁officers ▁looking ▁after ▁account ing ▁and ▁aud it ▁issues ▁per tain ing ▁to ▁the ▁Union ▁government ▁and ▁the ▁State ▁govern ments , ▁and ▁those ▁man ning ▁the ▁department ' s ▁headquarters . ▁The ▁state ▁accounts ▁and ▁aud it ▁offices ▁are ▁head ed ▁by ▁Account ants ▁General ▁or ▁Princi pal ▁Account ants ▁General . ▁They ▁are ▁function ally ▁equivalent ; ▁only ▁the ▁design ations ▁vary . ▁Major ▁states ▁have ▁three ▁Princi pal ▁Account ants ▁General ▁( P As G ) ▁or ▁Account ants ▁General ▁( As G ), ▁each ▁heading ▁Account s ▁and ▁Ent it lement ▁( i . e ., ▁compiling ▁state ▁accounts , ▁maintain ing ▁p ension ▁accounts , ▁loan ▁accounts , ▁etc .), ▁Cl uster ▁ 1 ▁( General ▁Administration , ▁Fin ance , ▁Health ▁& ▁Family ▁W elf are , ▁Water ▁Resource