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 (B)</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 (B)</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 (A)</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 (A)</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 (C)</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 (C)</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 (C)</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 (D)</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 (C)</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 (C)</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 (C)</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 (B)</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 (B)</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 (A)</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 (C)</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 (A)</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 (C)</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 (A)</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 (A)</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 (D)</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 (A)</p> Signup and view all the answers

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

<p>The Governor of a State (C)</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 (C)</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 (B)</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 (A)</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 (C)</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 (D)</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 (A)</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 (A)</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. (B)</p> Signup and view all the answers

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

<p>Companies Act, 1956 (D)</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 (D)</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. (B)</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 (A)</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 (B)</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 (A)</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 (D)</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 (B)</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. (C)</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. (D)</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. (A)</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. (C)</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. (A)</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 (D)</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 (D)</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 (C)</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 (B)</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 (B)</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 (B)</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 (D)</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 (A)</p> Signup and view all the answers

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

<p>The President (A)</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 (B)</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 (B)</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 (A)</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. (A)</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. (B)</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. (D)</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 (A)</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. (A)</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. (C)</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. (A)</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. (A)</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. (B), Authorities significantly financed by private donations. (C)</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. (A)</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. (B)</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. (B)</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. (D)</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. (C)</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 (B)</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 (D)</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. (A)</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. (A)</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. (D)</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 (C)</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 (C)</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 (C)</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 (C)</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 (B)</p> Signup and view all the answers

Flashcards

Accounts (in relation to government commercial undertakings)

Refers to financial documents that show how a government commercial venture is doing, including sales, costs, and profits. This includes profit and loss statements, balance sheets, and other related records.

Appropriation Accounts

These are accounts that track how government spending matches up with the budget approved by Parliament or a state legislature. They compare actual expenses against authorized allocations.

Comptroller and Auditor General

This refers to the top auditor of the Indian government, appointed as per the Constitution.

State

A state mentioned in the first part of the Indian Constitution that outlines the states and union territories.

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Union

This includes both states and union territories, whether they have their own legislatures or not.

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Duties of the Comptroller and Auditor General

The Comptroller and Auditor General has the responsibility to examine government accounts, ensuring that funds are spent properly, and report any discrepancies.

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Powers of the Comptroller and Auditor General

The Comptroller and Auditor General has the power to investigate, audit, access records, and even summon people for questioning in relation to government accounts.

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CAG's Authority to Inspect

The Comptroller and Auditor-General (CAG) has the authority to examine any government office responsible for handling financial records.

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CAG's Power to Demand Documents

The CAG can demand any documents related to financial transactions that fall under their audit responsibilities.

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CAG's Power to Question and Request Information

The CAG can question individuals in charge of government offices and request information to prepare audit reports.

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Government Cooperation with CAG

Government offices must fully cooperate with the CAG's inspections and provide the required information in a timely and thorough manner.

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CAG's Audit of Government Companies

The CAG's duties and powers in auditing government companies are guided by the Companies Act of 1956.

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CAG's Audit of Parliamentary Corporations

The CAG's duties and powers in auditing corporations established by Parliament are determined by the specific legislation governing those corporations.

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CAG's Authority Over Initial Records

The CAG's authority extends to offices responsible for keeping initial financial records that feed into the final accounts reviewed by the CAG.

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CAG's Authority Over Subsidiary Records

The CAG's authority extends to offices responsible for keeping subsidiary financial records that feed into the final accounts reviewed by the CAG.

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CAG's Role in Financial Accountability

The CAG's duties and powers are designed to ensure the integrity and accountability of government finances.

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CAG's Role in Public Financial Management

The CAG plays a crucial role in ensuring that government agencies utilize public funds effectively and transparently.

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CAG's Role in Account Preparation

The Comptroller and Auditor General (CAG) is responsible for preparing and submitting annual accounts for the Union, States, and Union territories with Legislative Assemblies. These accounts include the total receipts and expenditures for the year.

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Compiling Annual Accounts

The CAG compiles the accounts using information from various sources, including those responsible for specific departments or areas. These accounts show the financial performance of the Union, States, and Union territories with Legislative Assemblies.

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Submission of Annual Accounts

The CAG submits the prepared accounts to the President, Governors of States, or Administrators of Union territories with Legislative Assemblies by specific deadlines. These deadlines are determined by the CAG in consultation with the relevant government.

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Information and Assistance Provided by CAG

The CAG provides information and assistance to the Union, State, and Union territory governments. This includes sharing financial data relevant to their operations and helping them prepare their own annual financial statements.

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Auditing Expenditure

The CAG audits all expenditure from the Consolidated Fund of India, States, and Union territories with Legislative Assemblies. This ensures that funds were legally allocated and used for the intended purposes.

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Auditing Contingency Funds and Public Accounts

The CAG audits all transactions related to Contingency Funds and Public Accounts of the Union and States. These funds are used for emergency situations or unexpected expenses.

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Auditing Government Department Accounts

The CAG audits the financial accounts of all government departments, including those related to trading, manufacturing, profit and loss, and balance sheets. This ensures transparency and accountability in government operations.

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Reporting on Audit Findings

The CAG reports on the results of all audits conducted, covering expenditure, transactions, and accounts. These reports provide information on financial performance and any irregularities found.

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Purpose of CAG's Role

The CAG's primary role is to ensure financial accountability and transparency in government operations. The audits and reports ensure that public funds are used effectively and responsibly, and any inappropriate activities are detected.

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Rules for Financial Records

These rules determine how government offices and departments keep their financial records, from initial entries to final summaries.

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Dispensing with Detailed Audit

The Comptroller and Auditor-General can decide whether to audit every single financial detail or just a limited check, depending on the situation and risk involved.

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CAG's Role in Auditing

The Comptroller and Auditor-General ensures government funds are used properly by examining how they're spent. This includes checking accounts and reporting any irregularities.

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CAG's Power to Make Regulations

The Comptroller and Auditor-General is authorized to create guidelines for government accounting, covering things like how government spending should be recorded and the principles for auditing income and expenses.

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Detailed vs. Limited Audit

The Comptroller and Auditor-General can decide whether to audit every single detail of a financial transaction, or just a limited check.

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When can the CAG conduct a special audit?

A special audit of government accounts can be conducted by the Comptroller and Auditor-General (CAG), but only under specific circumstances.

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Who authorizes special audits by the CAG?

The President, Governor, or Administrator can authorize the CAG to perform a special audit if they believe it's necessary for the public good.

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What happens before a special audit?

Before the CAG conducts a special audit, the concerned body or authority must be given an opportunity to explain their side of the story.

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Can the CAG delegate his duties?

The CAG can delegate his duties to other officers within his department.

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How does the CAG delegate tasks?

The CAG can delegate tasks by issuing general or specific orders to authorized officers.

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Can others submit reports for the CAG?

When the CAG is absent, other officers can submit reports on his behalf.

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Who is responsible for submitting required reports?

Only the CAG can submit those reports required by the Constitution or the Government of Union Territories Act 1963.

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How are rules for maintaining government accounts made?

The Central Government makes rules for maintaining government accounts after consulting with the CAG.

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Where are the rules for government accounts published?

The Central Government publishes these rules in the Official Gazette.

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What do the rules for government accounts cover?

The rules pertain to the maintenance of government accounts as stipulated by the CAG.

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Who is the CAG?

The Comptroller and Auditor General (CAG) is responsible for ensuring the accuracy and compliance of government financial records.

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What legal basis governs the CAG's authority?

The CAG is appointed as per the Constitution of India and has significant powers to audit government accounts.

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What level of accounts does the CAG audit?

The CAG is empowered to examine the accounts of the Union (central government), states, and any other designated bodies.

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What specific types of accounts does the CAG check?

The CAG can scrutinize all expenditures from the Consolidated Fund of India, State funds, as well as Contingency Funds.

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What actions can the CAG take if they find problems?

The CAG has the ability to investigate any financial discrepancies or irregularities found during audits.

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To whom does the CAG submit their report?

The CAG reports their findings directly to the President for the Union and to the Governor for the States.

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What law outlines the CAG's responsibilities?

The CAG's duties and powers, including the ability to make regulations regarding account keeping, are defined in the Comptroller and Auditor General's (Duties, Powers and Conditions of Service) Act, 1971.

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Accounts (in relation to government undertakings)

It refers to financial documents showing how a government-owned business is doing including sales, costs, and profits. These documents include profit and loss statements, balance sheets, and more.

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Duties of the CAG

The CAG examines government accounts to check for any misuse of funds, ensuring that money is spent correctly and reporting any issues.

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Powers of the CAG

The CAG has the power to investigate, audit government accounts, demand documents, and even question people to get information during their audit.

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Who is the Comptroller and Auditor General (CAG)?

The CAG, appointed by the President, is responsible for ensuring that government funds are used correctly and efficiently. Their job is to audit the finances of the Union, States and Union territories with Legislative Assemblies.

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What does the CAG audit?

The CAG has the authority to audit all expenditures from the Consolidated Fund of India, as well as the funds of the States and Union territories with Legislative Assemblies. They examine these accounts to make sure funds are used for their intended purpose.

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What happens if the CAG finds problems?

The CAG has the power to investigate any financial discrepancies or irregularities that are found during audits. This helps to ensure that government funds are managed with transparency and accountability.

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What law guides the CAG's work?

The CAG's powers and responsibilities are outlined in the Comptroller and Auditor General's (Duties, Powers and Conditions of Service) Act, 1971. This law defines their role in government accounting and auditing.

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What are the CAG's responsibilities regarding accounts?

The CAG is responsible for preparing and submitting annual accounts for the Union government, the State governments and Union territories with legislatures. These accounts show the total receipts and expenditures for the year.

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What kind of assistance does the CAG provide?

The CAG gives information and assistance to the Union, State and Union territory governments. This includes sharing financial data relevant to their operations and helping them prepare their own annual financial statements.

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Can the CAG choose the level of detail in their audits?

The CAG can decide whether to audit every single financial detail or just a limited check. This depends on the situation and the level of risk involved. For example, they may choose a more detailed audit if there is a higher risk of fraud.

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CAG's Power to Make Rules

The Comptroller and Auditor General (CAG) can create rules for keeping government accounts. These rules can cover a wide range of topics, including how initial records are kept, how subsidiary accounts are maintained, how store and stock accounts are managed, and other matters as needed.

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CAG's Role in Government Accounting

The CAG has the authority to issue guidelines for government departments on accounting principles. They can define the general ways in which government spending should be recorded and the core principles used for inspecting income and expenses.

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CAG's Rules Subject to Parliamentary Scrutiny

The CAG needs to submit all rules they make under the law to both Houses of Parliament for review. The Parliament has 30 days to approve the rules, make changes, or reject them.

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Audit of Bodies Substantially Financed by the Union or State

The Comptroller and Auditor General (CAG) must review all receipts and expenditures of any body or authority receiving at least 75% of its funding from the Consolidated Fund of India, a State, or a Union territory with a Legislative Assembly.

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CAG Scrutiny of Grants or Loans

The CAG scrutinizes how the sanctioning authority ensures that grants or loans given for specific purposes are used appropriately. They have access to the recipient's books and accounts to do this.

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Presidential Exemption from CAG Scrutiny

The President, Governor, or Administrator can, after consulting with the CAG, exempt a body or authority from CAG scrutiny.

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Criteria for "Substantially Financed"

An organization is considered "substantially financed" if it receives at least 5 lakh rupees in grants or loans from the Consolidated Fund of India, a State, or a Union territory with a Legislative Assembly, and these grants or loans make up 75% or more of their total expenditure.

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CAG's Responsibility for Auditing Government Accounts

The CAG is responsible for auditing all government accounts, including those of the Union, States, and Union territories with Legislative Assemblies.

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Auditing Appropriation Accounts

The CAG examines how government spending matches up with the budget approved by Parliament or state legislature.

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CAG's Audit of Government Department Accounts

The CAG reviews the financial records of all government departments, including those involved in commercial activities.

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CAG's Role in Compiling Annual Accounts

The CAG is responsible for preparing and submitting annual accounts for the Union, States, and Union territories with Legislative Assemblies, summarizing their total revenues and expenses.

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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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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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