Powers and Duties of Officers and Employees

Powers and Duties of Officers and Employees

1. Objective

This Manual provides a general description of the powers and duties of the officers and employees of the Office. The powers and responsibilities are governed by the rules, regulations, orders and instructions issued by the Comptroller and Auditor General of India and the Government of India from time to time.

2. Powers of Officers

The powers of officers are exercised in accordance with—

• Administrative and Audit Instructions issued by the Comptroller and Auditor General of India.
• Applicable Service Rules and Financial Rules.
• Delegation of Administrative and Financial Powers.
• Office Orders relating to distribution of work.

Officers exercise only those powers that have been delegated to them by the competent authority.

3. Duties of Officers

(a) Principal Director

• Overall administrative and functional control of the Office.
• Approval and supervision of audit programmes.
• Decision-making in important administrative and financial matters.
• Ensuring quality and timely completion of audit work.
• Promoting transparency, accountability and good governance.

(b) Directors/Deputy Directors/Senior Audit Officers (where applicable)

• Supervision of assigned sections and audit groups.
• Review of work performed by subordinate officers.
• Scrutiny of Inspection Reports and audit observations.
• Management of administrative and establishment matters.

(c) Audit Officers/Assistant Audit Officers

• Planning and execution of audit assignments.
• Examination of records and collection of audit evidence.
• Preparation of Inspection Reports and audit observations.
• Guidance and supervision of supporting staff.

4. Duties of Employees

Employees are responsible for—

• Timely execution of assigned work.
• Proper maintenance of official records.
• Updating records in e-Office and other official information systems.
• Maintaining confidentiality and information security.
• Compliance with Conduct Rules, Service Rules and Office Orders.
• Supporting efficient and transparent functioning of the Office.

5. Accountability

All officers and employees are accountable to their respective supervisory authorities and perform their duties within the framework of the prescribed administrative and audit control system.