Section 3(1)(a) in The Orissa Civil Services (Commutation of Pension) Rules, 1992
(a)"Accountant-General" means the Head of the Office of Audit and Accounts subordinate to the Comptroller and Auditor General of India, who keeps the account of the State and exercises audit functions relating to those accounts on behalf of the Comptroller and Auditor-General of India and includes an Audit Officer and Accounts Officer;