Article 149-151 of the Constitution of India provides for the Comptroller and Auditor General of India (C&AG), who is responsible for performing duties of audit & accounts, as determined by the Parliament, both for the Union and the States. CAG (Duties, Powers & Conditions of Service) Act, 1971 (DPC Act), contains prescriptions made by the Parliament on his functions.
Sections 13 to 20 of the DPC Act define the duties of the C&AG in relation to the audit of the accounts and the transactions relating to the Consolidated Fund, Contingency Fund and the Public Accounts of the Union, the States and Union Territories. C&AG is also responsible for the audit of Local Bodies (i.e. Panchayati Raj Institutions and Urban Local Bodies) under the provisions of some of the State Acts and provide technical and administrative guidance for Accounting & Audit functions in all States.Accordingly, the office of Accountant General (Audit-II) Rajasthan carries out audits for departments and other units under its audit jurisdiction.