The duties and powers of Comptroller and Auditor General of India are as follows:

  • He audits the accounts related to all expenditure from Consolidated Fund of India, consolidated Fund of each state and union territory having a legislative assembly.
  • He audits all expenditure from the Contigency Fund of India and the Public Account of India as well as the Contigency Fund and Public Account of each state.
  • He audits all trading, manufacturing, profit and loss accounts, balance sheets and other subsidiary accounts kept by any department of the Central Government and State Governments.
  • He audits the receipts and expenditure of each State and Centre to satisfy himself that the rule and procedures in that behalf are designed to secure an effective check on the assessment, collection and proper allocation of revenue.
  • He audits the receipts and expenditure of the following-
    • All bodies and authorities substantially financed from the Central or state revenues.
    • Government Companies; and
    • Other corporations and bodies, when so required by related laws.
  • He audits all transactions of the Central and state governments related to debt, sinking funds, deposits, advances, suspense accounts and remittance business. He also audits receipts, stock accounts and others, with approval of the President, or when required by the President.
  • He audits the accounts of any other authority when requested by the President or Governor.
  • He advices the President with regard to prescription of the form in which the accounts of the Centre and the States shall be kept (Article 150)
  • He submits his audit reports relating to the accounts of the Centre and state to the  President and governor respectively, who shall, in turn, place them before the state legislature (Article 151)
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