Interface with Legislation
Constitutional Arrangements
The Comptroller and Auditor General of India derives his authority and performs duties under the provisions of Articles 149 to 151 of the Constitution of India. Article 149 of the Constitution provides that the Comptroller and Auditor General of India shall exercise such powers and perform such duties in relation to the accounts of the Union and of the States and of any other authority or body as may be prescribed by or under any law made by the Parliament. To enable the CAG to discharge his constitutional duties, the Parliament had enacted the Comptroller and Auditor General's (Duties, Powers and Conditions of Service) Act, 1971 on 15th December 1971.
General Provisions relating to Audit
The provisions relating to audit are embodied in Sections 13 to 21, 23 and 24 of the Comptroller and Auditor General's (Duties, Powers and Conditions of Service) Act, 1971. (Note : Section 21 of the Act relates to both accounts and audit.)
| Section of CAG’s (DPCS) Act, 1971. | Provisions |
|---|---|
| 13 | Audit of all the expenditure from Consolidated Fund of India and of each State and of each Union territory. Audit of all the transactions relating to the Contingency Fund and the Public Accounts of the Union, the States and Union Territories. Audit of 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 Consolidated Fund of India or State |
| 15 | Audit of loans or grants given for specific purpose to scrutinize the fulfillment of conditions. |
| 16 | Audit of receipts of Union or of States |
| 17 | Audit of accounts of stores & stock |
| 18 | Powers of CAG in connection with audit of accounts |
| 19 | Audit of Government Companies and Corporations |
| 20 | Audit of accounts of certain authorities or bodies entrusted to C&AG |