order to ensure uniformity in Government accounting, the Constitution
also enjoins that the accounts of the Union and of the States
are to be kept in a form prescribed by the President on the advice
of the Comptroller & Auditor General. The Comptroller
& Auditor General's (Duties, Powers and Conditions of Service)
Act, 1971, authorises the Comptroller & Auditor General
to lay down for the guidance of Government Department, the general
principles of Government accounting and broad principles in
regard to audit of receipts and expenditure. The Comptroller
& Auditor General also plays a fiduciary role in federal
financial relations. Under Article 279 of the Constitution,
he ascertains and certifies the net proceeds of taxes levied
and collected by the Union but assigned to the States or distributed
between the Union and the States.
MONTHLY ACCOUNTS AT A GLANCE
and Auditor General of India is entrusted with maintaining the accounts
of the state governments, in all the states except Goa.
of summarised monthly accounts in case of states who have agreed
to display on the web site is available here.
Comptroller and Auditor General of India, 9, Deen Dayal
Upadhyay Marg, New Delhi 110 124, India