The Chief Pay & Accounts Office (CPAO), Andaman & Nicobar Administration, is the apex organisation responsible for the payment, accounting, financial reporting and associated public financial management functions of the A&N Administration.

The Pay & Accounts Organisation came into existence on 1 June 1980, following the Government of India's decision to separate Accounts from Audit and to departmentalise the accounting functions of Government. With this institutional reform, the accounting responsibilities earlier discharged through the Accountant General system were taken over by the Andaman & Nicobar Administration.

Since its establishment, CPAO has evolved from a conventional payment and accounting establishment into an integrated public financial management organisation supporting the Administration across its departments, offices and field formations. The organization performs functions relating to pre-check and authorization of payments, compilation and consolidation of accounts, pension and GPF administration, NPS-related services, internal audit, financial reporting and financial advisory support.

The Accounts Cadre of the Administration has also developed into an important institutional resource for financial management. Officers and staff of the Accounts Cadre are posted not only in the Pay & Accounts Offices but also in various departments and field formations, where they assist Heads of Departments and Drawing & Disbursing Officers in ensuring compliance with financial rules and sound financial management.

The CPAO has consistently embraced technology in its functioning. Computerization of payment and accounting functions began as early as 1992 with the assistance of NIC. The organization subsequently adopted systems such as COMPACT, e-Lekha, PFMS and electronic payment mechanisms, progressively moving towards a more transparent, efficient and paperless public financial management environment.

Today, CPAO seeks to combine sound financial discipline with technology-enabled service delivery, transparency, accountability and responsiveness to the Administration, Government employees, pensioners, DDOs and other stakeholders.