The Office
What We Are
MANDATE
Accountant General (Audit), Bihar functions under the Comptroller & Auditor General of India (CAG) 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.
CONSTITUTIONAL PROVISIONS
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.
HISTORY
After the departmentalisation of Accounts of the Union Government in 1976, with the primary purpose of developing an organisational 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. Following the restructuring in IA&AD in 1984, the office of the Principal Accountant General (Audit) Bihar came into existence w.e.f. 1st March 1984 with main office at Patna and a branch office at Ranchi. Consequent to the bifurcation of erstwhile state of Bihar and creation of new state of Jharkhand and subsequent division of audit functions between Bihar and Jharkhand the Office of the Principal Accountant General (Audit) Bihar, Patna came into existence w.e.f. 22nd July 2003. As a result of division of audit function, four new wings viz. State Receipt Audit, Central Receipt Audit, Works Audit and Central Audit Party/Central Audit Support Section (CAP/CASS) were created in Patna office. A new Local Audit Department (LAD) was also set up at Patna under the Principal Accountant General (Audit) Bihar, Patna in October 2003. The cadre bifurcation between office of the Principal Accountant General (Audit) Bihar, Patna and office of the Accountant General (Audit) Jharkhand, Ranchi took place w.e.f. 1st June 2006.
In course of restructuring of audit function of IA&AD in 2012, the Office of the Principal Accountant General (Audit), Bihar was also re- organised/restructured. Now the offices (audited entities) of the Central Government situated in Bihar have been transferred to Principal Director of Audit, Central Revenue with its headquarters’ at Lucknow and branch office at Patna headed by Deputy Director of Audit (Central Revenue Audit). The existing audited entities under the jurisdiction of Office of Examiner of Local Accounts, Bihar are classified under Social Sector-I within administrative control of Principal Accountant General (Audit), Bihar, Patna.
WHAT WE DO
EXPENDITURE AUDIT
We conduct Expenditure Audit of State Government Departments, State Autonomous Bodies, State PSUs, Universities, Panchayati Raj Institutions 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 Bihar 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.
POWERS AND DUTIES OF ITS OFFICERS & EMPLOYEES
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.
NORMS SET FOR THE DISCHARGE OF ITS FUNCTIONS
The department follows the norms in Auditing Standard set by INTOSAI/ASOSAI and Manuals etc. in the discharge of its functions. The Rules, Regulations, Instructions, Manuals generally used by its employees for the discharging its functions are placed below and specific rule books are placed under relevant sector wise pages.
THE RULES, REGULATIONS, INSTRUCTIONS, MANUALS AND RECORDS GENERALLY USED BY EMPLOYEES FOR DISCHARGING ITS FUNCTIONS/AUDIT
Comptroller and Auditor General’s (Duties, Powers and Conditions of Services) Act, 1971
Auditing Standard of SAI read with INTOSAI & ASOSAI
Manual of Standing Order(Audit)
M.I.C.A.
Circulars & Orders of Comptroller & Auditor General of India
O.P. Manual
O.A.D. Manual
W.A.D. Manual
Bihar Budget Manual
Bihar Financial Rules
Bihar Treasury Code
Bihar Service Code
Bihar TA Rules
Bihar Pension Rules