The following statutory Audit functions are entrusted to the Office of the Accountant General (Audit), Sikkim ;
- Audit of expenditure and receipts of the State Government except the Public Works and Forest Departments.
- Audit of State Government Companies, Corporations, Departmental Commercial Undertakings and Autonomous bodies.
- Audit of expenditure and receipts of Central Government Departments and Offices of the Union Government and Autonomous bodies located in Sikkim which has been assigned to this office.
- Preparation of Audit Reports on the Civil Department and Public Sector Undertakings of the Government of Sikkim including Departmental Commercial Undertakings and its submission to the Governor who will cause it to be laid before the State Legislature under Article 151 of the Constitution of India.
- Preparation of 4 numbers of Separate Audit Reports (SARs) for Government Companies/Corporation/Autonomous Bodies.
- Preparation of material for inclusion in the Audit Reports relating to the Union Government.
- Furnishing “Audit Certificates” in respect of World Bank projects, Centrally sponsored Schemes, Central/State Plan Schemes and institutions audited under Section 19 and 20 of the CAG’s (DPC) Act, 1971. li>Scrutiny and formal clearance of the Finance Accounts and Appropriation Accounts of the State of Sikkim compiled by the Office of the Senior Deputy Accountant General (Accounts & Entitlements), Sikkim.