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.

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.

The following statutory Audit duties are entrusted to the Principal Accountant General (Audit) Jharkhand:

  • 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 Jharkhand 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.
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