Authority of the C&AG in regard to audit

Under Section 18 read with Section 2(e) of the CAG’s DPC Act, the Comptroller and Auditor General has the authority:

  • To inspect any office of accounts under the control of the Union or of a State or of a Union Territory having a legislative assembly;
  • To require that any accounts, books, papers and other documents which deal with or form the basis of or are 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; and
  • 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.

The person in charge of any office or department, the accounts of which have to be inspected and audited by the Comptroller and Auditor General, shall afford all facilities for such inspection and comply with requests for information in as complete a form as possible and with all reasonable expedition.

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