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Audit Mandate

The Constitution of India mandates the Comptroller and Auditor-General of India to conduct audits the accounts of the Union and of the States and of any other authority or body as may be prescribed under the law.

The Comptroller and Auditor General (Duties Powers & Conditions of Service) Act, 1971 lays down the duties powers and responsibilities relating to the accounts of the Union and the States.

Section under DPC ACT

Provisions

13

Audit of all the expenditure from Consolidated Fund of India and of each State and of each Union territory. Audit of all the transactions relating to the Consolidated Fund, Contingency Fund and the Public Accounts of the Union, the States and Union Territories. Audit of all trading, manufacturing, profit and loss accounts and balance sheets and other subsidiary accounts kept in any department of the Union or of a State.

14

Audit of receipts and expenditure of bodies or authorities substantially financed from Union or State Revenues

15

Audit of loan or grant given for specific purpose from Consolidated Fund of Union and of State

16

Audit of receipts of Union or of States

17

Audit of accounts of stores and stocks

18

Powers of CAG in connection with audit of accounts

19

Audit of Government companies and corporations

20

Audit of accounts of certain authorities or bodies otherwise provided under Section 19

 

  

Principal Accountant General (E & R S A) Gujarat, Ahmedabad...

Web Administrator :- agauGujarat1@cag.gov.in.

Last Updated on 21-03-2016