The Dy. Accountant General(A&E) function under the powers vested in the Comptroller and Auditor General of India by the Constitution of India and the Comptroller & Auditor General's Duties, Powers and Conditions of Services (DPC) Act, 1971.

Compilation of monthly accounts of expenditure and receipts on the basis of vouchers, bank receipts, cash account and list of payments received from Chief Pay and Accounts Office of the Government of Sikkim and compiled accounts of Public Works, Public Health Engineering, Forest and other such Divisional Offices of the State. Preparation of the Monthly Civil Accounts and its submission to the State Government.

Preparation of Finance Accounts and Appropriation Accounts of the State Government after the end of every financial year which, after approval of the Comptroller and Auditor General of India, are submitted to the Governor for placing before the State Legislature. Reconciliation of the accounts with the Departments of the State Government and submission of reconciliation statements to Finance Department.

Finalisation and authorisation of pension and other retirement benefits of Chief Justice and other Judges of the High Court of Sikkim. Acts as an intermediary between the Government of Sikkim and other State Governments for settlement of pensionary benefits relating to pensioners of other States drawing pension in Sikkim.