Constitutional Provisions

In accordance with Articles 149 and 151 of the Constitution of India read with Section 11 of the Comptroller and Auditor General of India (Duties, Powers & Conditions of Service) Act, 1971, the Accountant General (Accounts & Entitlements) Bihar is responsible for compilation and preparation of the accounts of Government of Bihar.

Bifurcation of Indian Audit & Accounts Department

After the departmentalization of Accounts of the Union Government in 1976, with the primary purpose of developing an organizational pattern suited to the changed environment of Audit and to improve maintenance of Accounts of the State Government transactions, the Indian Audit & Accounts Department was restructured in March 1984. It was considered unlikely that a composite Accountant General’s office could develop experts in such a vide gamut of functions involving totally different areas as vide as Works Audit, Receipt Audit, Commercial Audit, Establishment Audit, Accounts Compilation, Entitlement Functions, Autonomous Bodies Audit etc. Thus, the composite offices of the Accountants General were bifurcated into distinct offices with separate cadres for dealing with (a) all audit work and (b) all accounting & entitlement work. Accordingly, the offices of Accountant General (Audit) Bihar and the Accountant General (A&E) Bihar came into being with effect from 1.3.1984. Consequent upon the reorganization of the State of Bihar and creation of a separate state of Jharkhand w.e.f. 15/11/2000, the name of the office was changed as office of the Accountant General (A&E), Bihar, Patna.