Introduction
What We Are
MANDATE
Accountant General (Audit-II), 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 Accountant General (Audit-II) 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 falling under audit jurisdiction of O/o the Accountant General (Audit-II) Bihar, Patna.
HISTORY
This office came into existence by bifurcation of erstwhile office of the Principal Accountant General (Audit) Bihar, Patna into O/o the Principal Accountant General (Audit-I) Bihar, Patna and O/o the Accountant General (Audit-II) Bihar, Patna under Headquarters (SMU Wings) Notifications NO. 249/45-SMU/2025 (Part-I) dated 08.07.2025. This office started functioning as a separate office with effect from 01.05.2026
WHAT WE DO
EXPENDITURE AUDIT
We conduct Expenditure Audit of State Government Departments, State Autonomous Bodies and State PSUs falling under audit jurisdiction of the this office under relevant sections of Comptroller and Auditor General’s (Duties, Powers and Conditions of Service) 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, Tax on Motor Vehicles, Royalty and Fee on Minerals etc. as well as expenditure of these departments under relevant sections of CAG’s DPC Act, 1971.
PREPARE
We are entrusted with preparing of State Audit Report of Comptroller and Auditor General of India on Civil Audit and Commercial Audit. Separate Audit Reports (SARs) of State Autonomous Bodies (SABs) are also to be prepared.
CONTRIBUTE
Material for Union Audit Reports of Comptroller and Auditor General of India for Centrally Sponsored Schemes (CSS).
CERTIFY
The accounts of State PSUs, accounts of World Bank Projects and other externally aided projects (EAPs), Centrally Sponsored Schemes, Central Sector Schemes, State Plan Schemes and Accounts of State Autonomous Bodies falling under audit jurisdiction of this office.
ASSIST
Public Accounts Committee (PAC) of the State Legislature in examination of paras of Audit Report Civil and 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 Accountant General (Audit-II) 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 State Audit Report (Civil) and State Audit Report (Commercial) of the Comptroller and Auditor General of India for submission to the Governor of Bihar under Article 151 of the Constitution of India for being laid on the floor of the State Legislature.
- Certification/Supplementary audit of accounts of State PSUs, accounts of State Autonomous bodies and accounts of World Bank Projects under Sections 19 and 20 of CAG’s DPC Act, 1971 and preparation of Separate Audit Report (SAR).
- Assist the Public Accounts Committee (PAC) of the State Legislature in examination of paras of Audit Report Civil and 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 AUDIT FUNCTIONS
Comptroller and Auditor General’s (Duties, Powers and Conditions of Services) Act, 1971
Regulations on Audit and Accounts, 2020
Auditing Standard of SAI read with INTOSAI & ASOSAI
Audit Quality Management Framework
Code of Ethics
Compliance Auditing Guidelines, Performance Audit Guidelines and Financial Attest Audit Manual
Manual of Standing Order (Audit)
M.I.C.A.
Circulars & Orders of Comptroller & Auditor General of India
Office Procedure Manual
Outside Audit Department (O.A.D) Manual
Works Audit Department (W.AD) Manual
Bihar Budget Manual
Bihar Financial Rules
Bihar Treasury Code
Bihar Service Code
Bihar TA Rules
Bihar Pension Rules