Duties and Powers of Comptroller and Auditor General
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Questions and Answers

What does the term 'accounts' refer to in relation to commercial undertakings of the Government?

  • Only government expenditure accounts
  • Trading, manufacturing, and all subsidiary accounts (correct)
  • Only balance-sheets
  • Reports solely on profit and loss

    • What is the function of appropriation accounts according to the Act?

  • To track income generated from commercial activities
  • To manage the budget allocation of all states
  • To outline the fiscal policies of the government
  • To relate expenditure to items specified in law made for appropriation of funds (correct)

    • Who is referred to as the Comptroller and Auditor General?

  • The Finance Minister of India
  • The head of state financial regulations
  • A designated accountant by the Central Government
  • The individual appointed under Article 148 of the Constitution (correct)

    • Which of the following best describes the term 'State' in the context of the Act?

    <p>A State specified in the First Schedule of the Constitution</p> Signup and view all the answers

    In the Act, what does the term 'Union' encapsulate?

    <p>A Union Territory, with or without a Legislative Assembly</p> Signup and view all the answers

    Which chapters of the Act discuss the salary and conditions of service of the Comptroller and Auditor General?

    <p>Chapter II only</p> Signup and view all the answers

    The Act is officially titled the Comptroller and Auditor General's _____ Act 1971.

    <p>Duties, Powers and Conditions of Service</p> Signup and view all the answers

    Which of the following matters can rules made under this section address?

    <p>The manner in which initial and subsidiary accounts are kept</p> Signup and view all the answers

    What is required of rules made under this section regarding Parliament?

    <p>They must be laid before each House of Parliament for a total of thirty days</p> Signup and view all the answers

    What authority is given to the Comptroller and Auditor-General under this section?

    <p>To make regulations for the scope and extent of audit</p> Signup and view all the answers

    Under what conditions can the Comptroller and Auditor-General dispense with detailed audits?

    <p>When circumstances so warrant</p> Signup and view all the answers

    What happens if both Houses of Parliament agree that a rule should be modified or annulled?

    <p>The rule has effect only in the modified form</p> Signup and view all the answers

    Under what circumstances can the audit be entrusted to the Comptroller and Auditor-General?

    <p>When the President or Governor believes it's in public interest</p> Signup and view all the answers

    What must be provided to the concerned body before conducting the audit?

    <p>A reasonable opportunity to make representations</p> Signup and view all the answers

    Who has the authority to delegate powers of the Comptroller and Auditor-General?

    <p>Any officer authorized by the Comptroller and Auditor-General</p> Signup and view all the answers

    What is the condition under which an officer can submit a report on behalf of the Comptroller and Auditor-General?

    <p>In the absence of the Comptroller and Auditor-General</p> Signup and view all the answers

    Who may make rules for carrying out the provisions of the Act regarding accounts maintenance?

    <p>The Central Government, after consultation with the Comptroller and Auditor-General</p> Signup and view all the answers

    What is not permitted regarding the delegation of submitting reports?

    <p>Submitting reports without the Comptroller and Auditor-General's presence</p> Signup and view all the answers

    What role does the Central Government have in the context of rule-making?

    <p>To make rules after consulting with the Comptroller and Auditor-General</p> Signup and view all the answers

    What is meant by 'reasonable opportunity' in the context of audit proposals?

    <p>An ample time for the concerned body to express opinions</p> Signup and view all the answers

    Who can authorize officers to exercise the powers of the Comptroller and Auditor-General?

    <p>The Comptroller and Auditor-General</p> Signup and view all the answers

    In what scenario can the audit process begin without the Comptroller and Auditor-General's direct involvement?

    <p>Only if the Comptroller and Auditor-General is on leave</p> Signup and view all the answers

    Who is responsible for preparing and submitting accounts to the President, the Government of States, and Administrators of Union territories with Legislative Assemblies?

    <p>Comptroller and Auditor General</p> Signup and view all the answers

    What types of accounts does the Comptroller and Auditor General prepare each year?

    <p>Annual receipts and disbursements accounts</p> Signup and view all the answers

    Which entity receives accounts prepared by the Comptroller and Auditor General?

    <p>The Governor of a State</p> Signup and view all the answers

    What duty does the Comptroller and Auditor General perform concerning the Consolidated Fund of India?

    <p>Auditing all expenditures</p> Signup and view all the answers

    What kind of reports does the Comptroller and Auditor General provide after auditing?

    <p>Expenditure, transactions, or accounts reports</p> Signup and view all the answers

    To whom does the Comptroller and Auditor General give information and assistance?

    <p>To the Union and State Governments</p> Signup and view all the answers

    Which accounts are included in the auditing responsibilities of the Comptroller and Auditor General?

    <p>Trading and manufacturing accounts</p> Signup and view all the answers

    What is required for the Comptroller and Auditor General to submit the prepared accounts?

    <p>Concurrence of the Government concerned</p> Signup and view all the answers

    Which funds are subject to audit by the Comptroller and Auditor General?

    <p>Contingency Funds and Public Accounts</p> Signup and view all the answers

    What authority does the Comptroller and Auditor-General have in connection with audit duties?

    <p>To inspect any office of accounts under the control of the Union or State</p> Signup and view all the answers

    What must the person in charge of an office do in response to the Comptroller and Auditor-General's requests?

    <p>Afford all facilities for inspection and provide complete information.</p> Signup and view all the answers

    Which act does the Comptroller and Auditor-General follow for auditing Government Companies?

    <p>Companies Act, 1956</p> Signup and view all the answers

    What kind of information can the Comptroller and Auditor-General call for during an audit?

    <p>Accounts, books, papers, and other relevant documents</p> Signup and view all the answers

    What is a requirement for documents submitted for inspection by the Comptroller and Auditor-General?

    <p>They must be sent to a location of the official's choosing.</p> Signup and view all the answers

    Whose cooperation is necessary for the performance of the audit according to the Comptroller and Auditor-General's powers?

    <p>The person in charge of the relevant office or department</p> Signup and view all the answers

    In relation to auditing corporations not being companies, which provisions does the Comptroller and Auditor-General follow?

    <p>The provisions of respective legislations</p> Signup and view all the answers

    What type of questions can the Comptroller and Auditor-General pose during inspections?

    <p>Necessary questions for report preparation</p> Signup and view all the answers

    What is the purpose of the Comptroller and Auditor-General's authority?

    <p>To ensure accountability in government financial practices through audits</p> Signup and view all the answers

    What action must the Comptroller and Auditor-General take before conducting an audit?

    <p>Select a location for document inspection and inform the relevant parties</p> Signup and view all the answers

    What condition is required for a rule made under this section to remain effective after Parliament's review?

    <p>Both Houses must agree on its modification or annulment.</p> Signup and view all the answers

    In what situation can the Comptroller and Auditor-General waive detailed auditing for specific accounts?

    <p>When circumstances warrant such a decision.</p> Signup and view all the answers

    Which of the following is NOT typically included in the responsibilities of the rules made under this section?

    <p>Processes for the distribution of funds to the states.</p> Signup and view all the answers

    What key aspect must the regulations made by the Comptroller and Auditor-General address?

    <p>The guidance on the principles of Government accounting.</p> Signup and view all the answers

    What requirement is placed on rules made under this section regarding their presentation to Parliament?

    <p>They must be presented for a total period of thirty days in session.</p> Signup and view all the answers

    What is the primary role of the Comptroller and Auditor General as defined by Article 149?

    <p>To perform duties related to the accounts of the Union and States</p> Signup and view all the answers

    According to Article 150, who must approve the form in which the accounts of the Union and States are kept?

    <p>The President</p> Signup and view all the answers

    What happens to the reports submitted by the Comptroller and Auditor General regarding Union accounts as per Article 151?

    <p>They are laid before each House of Parliament</p> Signup and view all the answers

    What is the significance of the year 1971 in relation to the powers of the Comptroller and Auditor General?

    <p>It is the year when the Duties, Powers and Conditions of Service Act was enacted</p> Signup and view all the answers

    In which scenario can the Comptroller and Auditor General dispense with detailed audits?

    <p>Under the authority of a parliamentary resolution</p> Signup and view all the answers

    Which document outlines the duties and powers of the Comptroller and Auditor General concerning the servicing of accounts?

    <p>The Comptroller and Auditor General’s (Duties, Powers and Conditions of Service) Act, 1971</p> Signup and view all the answers

    According to the Constitution, what must the Comptroller and Auditor General do with the accounts of a State?

    <p>Submit them to the Governor for further action</p> Signup and view all the answers

    What term is used for accounts relating to expenditures during a financial year as specified in the law?

    <p>Appropriation accounts</p> Signup and view all the answers

    Which authority is empowered to appoint the Comptroller and Auditor General of India?

    <p>The President</p> Signup and view all the answers

    Which of the following best defines the term 'Union' in the context of the Act?

    <p>Any territory under Indian governance</p> Signup and view all the answers

    Which accounts are specifically related to the commercial undertakings of a government as per the Act?

    <p>All the above</p> Signup and view all the answers

    What is the role of the Comptroller and Auditor General regarding the Consolidated Fund of India?

    <p>Performing audits</p> Signup and view all the answers

    Which statement accurately reflects the relationship between the Comptroller and Auditor General and the State?

    <p>The State's financial accounts are within the audit scope of the Comptroller.</p> Signup and view all the answers

    What is the implication of the term 'accounts' as defined in the Act?

    <p>It encompasses various financial reports including balance sheets.</p> Signup and view all the answers

    In the context of the Act, which of the following statements is true regarding the scope of auditing responsibilities?

    <p>The audit covers both public and certain private entities receiving government funds.</p> Signup and view all the answers

    What does the term 'State' refer to in the definition provided in the Act?

    <p>Specified areas within the First Schedule to the Constitution</p> Signup and view all the answers

    What condition qualifies a body or authority to be considered substantially financed through grants or loans?

    <p>The amount of grants or loans is not less than five lakhs and constitutes at least seventy-five percent of total expenditure.</p> Signup and view all the answers

    What power does the Comptroller and Auditor General have regarding the scrutiny of grants or loans?

    <p>He can scrutinize the procedures of the sanctioning authority regarding the grants or loans given.</p> Signup and view all the answers

    Which of the following situations would allow the President or Governor to relieve the Comptroller and Auditor General from scrutiny?

    <p>When there is public interest as determined by the examining body.</p> Signup and view all the answers

    What is the primary responsibility of the Comptroller and Auditor General concerning authorities or bodies receiving grants or loans?

    <p>To report on the receipts and expenditure audited by him.</p> Signup and view all the answers

    Which tier of government does not fall under the scrutiny of the Comptroller and Auditor General's audit authority?

    <p>Foreign states receiving funds.</p> Signup and view all the answers

    What is the role of the Governor regarding the Comptroller and Auditor General's audits?

    <p>Relieve the auditor from specific scrutiny in public interest.</p> Signup and view all the answers

    What ensures that a body or authority adheres to the conditions of a grant or loan?

    <p>The scrutiny by the Comptroller and Auditor General.</p> Signup and view all the answers

    What action is required from the authority or body that receives a grant or loan when the Comptroller and Auditor General asks for documents?

    <p>They must comply and provide necessary documentation for inspection.</p> Signup and view all the answers

    What percentage of total expenditure must the grant or loan amount be to classify a body as substantially financed?

    <p>Seventy-five percent.</p> Signup and view all the answers

    What is the minimum amount in financial assistance for a body to require audit scrutiny?

    <p>Rupees five lakhs.</p> Signup and view all the answers

    What is the primary role of the Comptroller and Auditor General regarding the accounts submitted annually?

    <p>To prepare and submit accounts to the President or governing bodies</p> Signup and view all the answers

    What types of accounts does the Comptroller and Auditor General specifically audit?

    <p>Expenditure from the Consolidated Fund, Contingency Funds, and subsidiary accounts</p> Signup and view all the answers

    Which statement correctly describes the responsibilities of the Comptroller and Auditor General in relation to Union territories?

    <p>They have the same auditing responsibilities as they do for states with Legislative Assemblies.</p> Signup and view all the answers

    What must occur before the Comptroller and Auditor General submits the prepared accounts?

    <p>They must attain concurrence from the government concerned.</p> Signup and view all the answers

    Which requirement must be met for the Comptroller and Auditor General to audit transactions related to the Contingency Funds?

    <p>They need to assess the legality of expenditures according to prescribed authority.</p> Signup and view all the answers

    What information may the Comptroller and Auditor General provide to the Union and State Governments?

    <p>Information pertinent to annual financial statements they prepare</p> Signup and view all the answers

    By what date must the Comptroller and Auditor General submit the accounts each year?

    <p>On or before dates determined with government concurrence</p> Signup and view all the answers

    What is one of the duties of the Comptroller and Auditor General related to balance sheets?

    <p>To review and report on trading and profit-loss accounts kept by departments</p> Signup and view all the answers

    What must the Comptroller and Auditor General ascertain during the audit process?

    <p>Whether expenditures were legally authorized and appropriately applied</p> Signup and view all the answers

    Who is responsible for assisting the Comptroller and Auditor General in preparing annual financial statements?

    <p>The various governments of the Union and States as required</p> Signup and view all the answers

    Study Notes

    Duties and Powers of Comptroller and Auditor General

    • The Comptroller and Auditor General of India's duties and powers are defined by Articles 149-151 of the Indian Constitution and the Comptroller and Auditor General's (Duties, Powers and Conditions of Service) Act, 1971 (and amendments of 1976).
    • The General is responsible for auditing the accounts of the Union, States, and other authorities as specified by law.
    • The General's role includes exercising powers and performing duties related to the accounts of the Union and States, as were previously exercised by the Auditor General of India for the Dominion of India and provinces.
    • The accounts are to be kept in a format prescribed by the Comptroller and Auditor General, with President's approval.
    • Reports relating to Union accounts are submitted to the President, who then presents them to Parliament.
    • State accounts reports are given to the Governor or Rajpramukh of the State, who submits the reports to the State Legislature.

    Comptroller and Auditor General's Duties, Powers and Conditions of Service Act, 1971

    • This Act outlines specific duties and powers of the Comptroller and Auditor General.
    • The Act covers compiling accounts for the Union and States, including initial and subsidiary accounts.
    • The General is responsible for auditing all expenditure from Consolidated Funds of the Union, States, and Union Territories with Legislative Assemblies.
    • Auditing transactions related to the Contingency and Public Accounts are also part of the General's responsibilities.
    • The General audits trading and manufacturing accounts, balance sheets, and subsidiary accounts within Union or State departments.
    • The General is responsible for auditing receipts and expenditures for bodies financed by Union or State revenues.
    • This act also discusses and details the specific types of accounts that the Comptroller and Auditor General is responsible for auditing.

    Additional Responsibilities

    • Providing information and assistance to the Union and State governments regarding accounts.
    • Auditing transactions of bodies receiving grants or loans from Union, State, or Union Territory (with a Legislative Assembly) governments.
    • Inspecting offices related to accounts under the control of the Union or a State including treasuries.
    • Requiring documents related to transactions when auditing.
    • Putting questions or making observations to people in charge of different offices for account auditing.
    • Compiling and submitting annual accounts showing annual receipts and disbursements to President and Governors and Administrators of Union territories.
    • The Comptroller and Auditor General may be relieved of specific account compilation responsibilities, by President or Governor order, subject to consultation with the General.

    Other Aspects

    • The President or Governor can relieve the Comptroller and Auditor General of responsibility for specific accounts if necessary.
    • Provisions apply for delegating powers and for making rules/regulations governing account maintenance and audit procedures.
    • There are provisions for the auditing of accounts of government companies.
    • There are provisions about delegating powers to Comptroller and Auditor General officials.
    • There are provisions to make regulations for audit procedures.
    • The Act includes specific provisions for auditing accounts of corporations and entities receiving grants or loans from the Consolidated Fund of India or any state.

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    Related Documents

    Appendix 1: Duties and Powers of the Comptroller and Auditor General PDF

    Description

    Explore the roles and responsibilities of the Comptroller and Auditor General of India as defined under Articles 149-151 of the Constitution and the 1971 Act. Understand how the auditing of accounts is conducted for the Union, States, and other authorities. This quiz will test your knowledge on their duties and powers.

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