Mandate

Principal Accountant General, 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.