Mandate
The Principal Accountant General, Mizoram functions on behalf of the Comptroller and Auditor General of India and the mandate is derived from Article 148 to 151 of the Constitution of India and as laid down in the Comptroller and Auditor General's (Duties, Powers and Conditions of Service) Act, 1971. There is also the Regulation on Audit and Accounts, 2007 which has been brought out as per Section 23 of the CAG’s(DPC) Act, 1971 and gives details as to how the constitutional duties of the CAG are to carried out.
Duties and Powers
The duties and powers of the Comptroller and Auditor General (CAG) of India are enshrined in Article 148 to 151 of the Constitution of India and as laid down in the CAG's (DPC) Act, 1971 and the Regulation on Audit and Accounts, 2007.