• Receipts and expenditure from the Consolidated Fund of India and of the State and Union Territories.
  • Transactions relating to the Contingency Funds and Public Accounts.
  • Trading, manufacturing, profit and loss accounts and balance sheets, and other subsidiary accounts kept in any Government department.
  • Accounts of stores and stock kept in Government offices or departments. Government companies as per the provisions of the Companies Act, 1956.
  • Corporations established by or under laws made by Parliament in accordance with the provisions of the respective legislation.
  • Authorities and bodies substantially financed from the Consolidated Funds.
  • Any Body or Authority even though not substantially financed from the Consolidated Fund, the audit of which may be entrusted to SAI.
  • Grants and loans given by Government to Bodies and Authorities for specific purposes.
Back to Top