Introduction

Principal Accountant General (Audit) Jharkhand functions under the Comptroller & Auditor General of India (C&AG) who is the Head of the Indian Audit & Accounts Department. The Comptroller & Auditor General of India is a Constitutional Authority appointed by the warrant of the President of India. By virtue of the provisions of Government of India (Audit & Accounts) Order, 1936 as adopted by the Government of India (Provisional Constitution) Order, 1947 and Article 149 of the Constitution of India, the C&AG had the power to frame rules and give directions in all matters pertaining to the audit of accounts for which he was responsible. The functions of the Comptroller & Auditor General of India are derived mainly from the provisions of Article-149 to 151 of the Constitution of India.

The C&AG's (Duties, Powers and Conditions of Service) Act, 1971 under the Articles 148(3) and 149 of the Constitution was passed by Parliament in 1971.

MANDATE FOR AUDIT

The C&AG’s (DPC) Act, 1971 defines the duties of the C&AG in relation to the audit of the accounts and the transactions relating to the Consolidated Fund, Contingency Fund and the Public Accounts of the Union, the States and Union Territories. C&AG is also responsible for the audit of Local Bodies (i.e. Panchayati Raj Institutions and Urban Local Bodies) under the provisions of some of the State Acts and provides technical and administrative guidance for Accounting & Audit functions in all States.

EXPENDITURE AUDIT

We conduct Expenditure Audit of State Government Departments, State Autonomous Bodies, State PSUs, Universities, Panchayati Raj Institutions and Urban Local Bodies under relevant sections of CAG’s DPC Act, 1971. 

REVENUE AUDIT

Audit of all Receipts of State Government under Section 16 of the Comptroller and Auditor General’s (Duties, Powers and Conditions of Service) Act, 1971, Sales Tax, State Excise, Tax on Motor Vehicles, Royalty and Fee on Minerals, Land Revenue, Stamp and Registration Receipts etc. as well as expenditure of these departments under relevant sections of CAG’s DPC Act, 1971. 

PREPARE

We prepare State Audit Report of Comptroller and Auditor General of India on State Finances, Receipt Audit, Commercial Audit and Civil Audit. Separate Audit Reports (SARs) of State Autonomous Bodies (SABs) are also prepared.

CONTRIBUTE

Material for Union Audit Reports of Comptroller and Auditor General of India for Centrally Sponsored Schemes (CSS).

CERTIFY

The Finance and Appropriation Accounts of the Government of Jharkhand and accounts of World Bank Projects, Centrally Sponsored Schemes, Central Sector Schemes, State Plan Schemes and Accounts of State Autonomous Bodies. 

ASSIST

Public Accounts Committee (PAC) of the State Legislature in examination of paras of Report on State Finances, Audit Report Civil and  Audit Report on Revenue Receipts.

Committee on Public Undertakings (COPU) of the State Legislature in examination of paras of Audit Report (Commercial) on the working of State PSUs.