SECTION-WISE DUTIES OF THE CA&G
Section Duties of the CA&G
11 to prepare and submit accounts to the President, Governors of States
and Administrators of Union Territories having Legislative Assemblies
12 give information and render assistance to the Union and States
13 To audit and report on the expenditure, transactions or accounts so
audited by him.
13 (a) to audit all expenditure from the Consolidated Fund of India and of
each State and of each Union territory having a Legislative Assembly
13 (b) to audit all transactions of the Union and of the States relating to
Contingency Funds and Public Accounts
13 (c) to audit 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 Functions of Comptroller and Auditor-General in the Case of Grants or
Loans given to other Authorities or Bodies
16 Audit of Receipts of Union or of States
17 Audit of accounts of stores and stock
18 audit of accounts
18 (i) to inspect any office of accounts under the control of the union or of a State,
including treasuries, and such offices responsible for the keeping of initial or
subsidiary accounts, as submit accounts to him
18 (ii) to require that any accounts, books, papers and other documents which deal
with or form the basis of or an otherwise relevant to the transactions to
which his duties in respect of audit extend, shall be sent to such place as he
may appoint for his inspection;
18 (iii) to put such questions or make such observations as he may consider
necessary, to the person in charge of the office and to call for such information
as he may require for the preparation of any account or report which it is his
duty to prepare.
19 Audit of Government companies and corporations
19 (i) the audit of the accounts of Government companies shall be performed and
exercised by him in accordance with the provisions of the Companies Act, 1956
(1 of 1956).
19 (ii) audit of the accounts of corporations (not being companies) established by or
under law made by Parliament shall be performed and exercised by him in
accordance with the provisions of the respective legislations.
19 (iii) On the request of the Governor/Administrator to audit the accounts of a
corporation established by law made by the Legislature of the State or of the
Union territory, as the case may be, and where such request has been made,
the Comptroller and Auditor-General shall audit the accounts of such
corporation and shall have, for the purposes of such audit, right of access to the
books and accounts of such corporation
19 A Laying of reports in relation to accounts of Government companies
and corporation
20 Audit of accounts of certain authorities or bodies
SECTION-WISE DUTIES OF THE CA&G
Section Duties of the CA&G
20 (i) Save as otherwise provided in section 19, where the audit of the accounts of
any body or authority has not been entrusted to the Comptroller and Auditor-
General by or under any law made by Parliament, he shall, if requested so to do
by the President, or the Governor of a State or the Administrator of a Union
territory having a Legislative Assembly, as the case may be, undertake the
audit of the accounts of such body or authority on such terms and conditions as
may be agreed upon between him and the concerned Government and shall
have, for the purposes of such audit, right of access to the books and accounts
of that body or authority
20 (ii) The Comptroller and Auditor-General may propose to the President or the
Governor of a State or the Administrator of a Union territory having a
Legislative Assembly, as the case may be, that he may authorised to undertake
the audit of accounts of any body or authority, the audit of the account of which
has not been entrusted to him by law, if he is of opinion that such audit is
necessary because a substantial amount has been invested in, or advanced to,
such body or authority by the Central or State Government or by the
Government of a Union territory having a Legislative Assembly, and on such
request being made, the President or the Governor or, the Administrator, as the
case may be, may empower the Comptroller and Auditor-General to undertake
the audit of the accounts of such body or authority.
20 (iii) The audit referred to in sub-section (1) or sub-section (2) shall not be entrusted
to the Comptroller and Auditor-General except where the President or the
Governor of a State or the Administrator of a Union territory having a
Legislative Assembly, as the case may be, is satisfied that it is expedient so to
do in the public-interest and except after giving a reasonable opportunity to the
concerned body or authority to make representations with regard to the
proposal for such audit.
