The Principal Accountant General, Mizoram functions on behalf of the Comptroller and Auditor General of India and the mandate is derived from Article 148 to 151 of the Constitution of India and as laid down in the Comptroller and Auditor General's (Duties, Powers and Conditions of Service) Act, 1971. There is also the Regulation on Audit and Accounts, 2007 which has been brought out as per Section 23 of the CAG’s(DPC) Act, 1971 and gives details as to how the constitutional duties of the CAG are to carried out.

Duties and Powers:

The duties and powers of the Comptroller and Auditor General (CAG) of India are enshrined in Article 148 to 151 of the Constitution of India and as laid down in the CAG's (DPC) Act, 1971 and the Regulation on Audit and Accounts, 2007.

Audit Jurisdiction:

It is the duty of the CAG of India

• To audit all expenditure from the Consolidated Fund of India and of each State and of each Union territory having a Legislative Assembly
• To audit all transactions of the Union and of the States relating to Contingency Funds and Public Accounts
• To audit all trading, manufacturing, profit and loss accounts and balance­ sheets and other subsidiary accounts kept in any department of the Union or of a State

Scope of Audit:

Under Section 23 of the DPC Act, the scope and extent of audit shall be determined by the CAG.  In exercise of the mandate, the CAG undertakes audits which are broadly categorised as financial audit, compliance audit and performance audit. The CAG may, in addition, decide to undertake any other audit of a transaction, programme or organisation in order to fulfil the mandate and to achieve the objectives of audit.

The audit jurisdiction of the CAG extends to bodies or authorities such as statutory corporations,government companies, autonomous bodies constituted as societies, trusts or not for profitcompanies, urban and rural local bodies and also to any other body or authority whose auditmay be entrusted to CAG under law. The Sixth Schedule of the Constitution of India alsoenvisages audit of accounts of Autonomous District Councils.