Sectio

Duties of the CA&G

n
to prepare and submit accounts to the President, Governors of
11 States and Administrators of Union Territories having
Legislative Assemblies
12 give information and render assistance to the Union and States
To audit and report on the expenditure, transactions or
13
accounts so audited by him.
to audit all expenditure from the Consolidated Fund of India
13 (a) and of each State and of each Union territory having a
Legislative Assembly
to audit all transactions of the Union and of the States relating
13 (b)
to Contingency Funds and Public Accounts
to audit all trading, manufacturing, profit and loss accounts
13 (c) and balance-sheets and other subsidiary accounts kept in any
department of the Union or of a State;
Audit of receipts and expenditure of bodies or authorities
14
substantially financed from Union or State Revenues
Functions of Comptroller and Auditor-General in the Case of
15
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
to inspect any office of accounts under the control of the union
or of a State, including treasuries, and such offices responsible
18 (i)
for the keeping of initial or subsidiary accounts, as submit
accounts to him
to require that any accounts, books, papers and other
documents which deal with or form the basis of or an
18 (ii) 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;
to put such questions or make such observations as he may
consider necessary, to the person in charge of the office and to
18 (iii)
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
the audit of the accounts of Government companies shall be
19 (i) performed and exercised by him in accordance with the
provisions of the Companies Act, 1956 (1 of 1956).
audit of the accounts of corporations (not being companies)
established by or under law made by Parliament shall be
19 (ii)
performed and exercised by him in accordance with the
provisions of the respective legislations.
 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
19 (iii)
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
Laying of reports in relation to accounts of Government
19 A
companies and corporation
20 Audit of accounts of certain authorities or bodies
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
20 (i) 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
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
20 (ii)
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.
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
20 (iii) 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.