In accordance with Articles 148 to 151 of the Constitution of India read with Sections 13 to 21, 23 and 24 of The Comptroller and Auditor General of India (Duties, Powers & Conditions of Service) Act, 1971, The Principal Accountant General (Audit) Bihar, Patna functions under the auspices of the Comptroller and Auditor General of India and is responsible for audit of all the expenditure and receipts of the Government of Bihar as well as all public sector undertakings and autonomous bodies under its administrative control. In addition, it is entrusted with the audit of the Local Authorities and Bodies of the State Government
The following statutory Audit duties are entrusted to the Principal Accountant General (Audit) Bihar.
- Audit of expenditure and revenue of the Departments of the State Government under Sections 13, 14, 15, 16, 17, 19 and 20 of CAG’s DPC Act, 1971.
- Preparation of Report on State Finances, State Audit Report (Civil), State Audit Report (Revenue Receipts) and State Audit Report (Commercial) of the Comptroller and Auditor General of India.
- Preparation of State Audit Report (Civil/Local Bodies) of the Comptroller and Auditor General of India.
- Certify Finance and Appropriation Accounts of the Government of Bihar and accounts of World Bank Projects.
- Assist the Public Accounts Committee (PAC) of the State Legislature in examination of paras of Report on State Finances, Audit Report Civil, Audit Report on Revenue Receipt and also assist Committee on Public Undertakings (COPU) of the State Legislature in examination on paras of Audit Report (Commercial) on the working of State PSUs.