A tragic hero in eternal anarchy in the last few months, the institution of the comptroller and auditor general cag of india has been pilloried by senior politicians in a cathartic nation, best expressed in theimmortal words of john milton a dark illimitable ocean, without bound, withoutdimension, where. The cags duties, powers and conditions of service act, 1971 with. Cag dpc act 1971 pdf 2 cag s duties i compilation and keeping of accounts and audit provisions relating to sns. Section cag shall have authority to inspect any office of accounts under the control of union or state. Cag is constitutional office under article 148 appointed by president of india for period of 6 years or up to age of 65 years, whichever earlier. Official website of the accountant general audit nagaland. Dpc act, 1971 the comptroller and auditor generals. It shall be the duty of the cag to audit all receipt which are payable into the consolidated fund of india and of each state and of each union territory having a legislative assembly 2.
The court has held under the constitutional scheme of every. Comptroller and auditorgeneral shall be eligible to draw, at his option, pension at the rate at which it would be admissible to him if this act had not come into force or. The cag of india holds office for a term of six years or until he attains the age of 65 years, whichever is earlier, as per the law of parliament cag dpc act 1971. The audit of receipts and expenditure is done under section 16 and of the cag s dpc act, 1971. Comptroller and auditorgeneral shall be eligible to draw, at his option, pension at the rate at which it would be admissible to him if this act had not come into force or at the rate specified in this section. Official website of accountant general, uttar pradesh, india. Telecom companies flowing to the consolidated fund of india under section 16 of the cag dpc act, 1971. The section 19 2 of the cag s dpc, act 1971 provides that the cag in relation to the audit of the accounts of corporation established by or under law made by parliament shall be performed and exercised by him in accordance with the provisions of the respective legislations. There are three principal accountants general offices located in kolkata each having separate work jurisdiction and responsibilities as regards state accounts and audit. Section 24 cag can dispense with any part of detailed audit of any accounts or class of transactions and to apply such limited checks as he may deem fit. The cag dpc act passed by parliament in 1971 defines the powers, duties and conditions of service of the cag. The comptroller and auditor general cag of india is an authority, established by article 148. Autonomous bodies2 which are audited under section 20 1 and 19 3 of the said act. Amendments to the cags dpc act, 1971 comptroller and.
Cag seeks change in law, wants cbilike powers india. In this case decided by the supreme court, the petitioner submitted that cag of india has no power to give performance audit report and the provisions in the regulations of audit and accounts, 2007 framed under the cag dpc act, 1971 empowering the cag to conduct performance audit is violative of the constitution. Cag is ranked 9 th highest office and enjoys the same status as a judge of supreme court. Dpc act full pdf download pdf file that opens in new window. Goa tillari irrigation development corporation gtidc auditable under section 19 of dpc act. The office of the director general of audit, south western railway, hubli has been entrusted with the work of auditing the accounts of south western railway. Under section 23 of the dpc act, 1971, the comptroller and auditor general of india has the powers. Audit wings comptroller and auditor general of india.
Audit mandate of the comptroller and auditor general of india, supreme audit institution of india under the comptroller and auditorgenerals duties, powers and. Conditions and services of cag prescribed by parliament via cag conditions and services act, 1953 as amended. Dpc act cags duties powers and conditions of service. Appointment and term of comptroller and auditor general of. He is assisted by five deputy comptroller and auditors general of india. The authority for audit is derived from the constitution of india read with cag s dpc act, 1971.
The cag protects public funds from the reach of arbitrary power and, in that sense, is an important and most useful dignitary of the state. Download intimation copy of pensioners faq status of pension cases divisional accountants cadre. The economic sectorii is responsible for audit of the revenue and expenditure of departments of government of goa. In an interview to pti, he said the auditor is gearing up to audit tax revenues under the new goods and services tax gst regime and has started capacity building and reorienting its. Audit of statutory corporations like karnataka state financial corporation under state financial corporation act, 1951. Our mission enunciates our current role and describes what we are doing today. The comptroller and auditor general of india cag plans to audit the impact of note ban and the affect it has had on government tax revenues, said cag shashi kant sharma. Amendments to the cags dpc act, 1971 comptroller and auditor. Mandate official website of accountant general, uttar pradesh, india. The office of the cag becomes vacant if he resigns or removed by parliament only on grounds as of a judge of the supreme court, or he has completed his term.
Comptroller and auditor general of india wikipedia. Also, it had said that as per section 19 of the cag s dpc act, 1971 and the provisions of the companies act, 20, the cag can conduct audit of government company or any other company owned or controlled, directly or. Treasury inspection as per section 18 of the comptroller and auditor general of india dpc act of 1971, he has the authority to inspect any offices under the control of the union or of a state including treasuries and such offices responsible for keeping the initial or subsidiary records accounts and submit accounts to him. The comptroller and auditor general cag of india is an authority, established by article 148 of the constitution of india, which audits all receipts and expenditure of the government of india and the state governments, including those of bodies and authorities substantially financed by the government.
Solve this simple math problem and enter the result. Instructions of government of india comptroller and auditor. The constitutional provisions, cags dpc act, regulations and. The indian audit and accounts department iaad is headed by the comptroller and auditor general of india. Dpc act comptroller and auditor general of india this page uses javascript. Instructions of government of india comptroller and.
Companies under section 19 of cag s dpc act, 1971 and supplementary audit of accounts under section 6194 of the companies act, 1956. The special cell audit branch with three headquarters sections and 12. Under section 23 of the dpc act, 1971, the comptroller and auditor general of india has the powers to make regulations for carrying into effect the provisions of the act in so far as they relate to scope and extent of audit. Every person who enters upon office as the comptroller and auditorgeneral shall, on demitting the said office, be eligible to a pension of a sum of fifteen thousand rupees per annum which sum shall include. Presentation on the provisions of cag s dpc act, 1971 1. The cag is also the external auditor of governmentowned corporations and. Presentation on the provisions of cags dpc act, 1971.
Cag dpc act the functions of the officce of the accountant general nagaland are as indicated below. Mandated by the constitution of india, we promote accountability, transparency and good governance through high quality auditing and accounting and provide independent assurance to our stakeholders, the legislature, the executive and the public, that public funds are being used efficiently and for. Comptroller and auditor general of india download pdf. Comptroller and auditor general of india to audit fallout. Amendments to the cag s dpc act, 1971 amendment i no. The embassy audit group conducts the audit of two central ministries i. The authority for audit is derived from the constitution of india read with cag s dpc act, 1971 consequent to sectoral integration, the audit arrangement of the state governments in the indian audit and accounts department has been restructured w.
931 1406 1063 1088 711 477 1502 1605 549 208 523 1144 695 828 1022 1483 917 8 1497 578 917 958 951 1193 74 602 1463 1117 1229 1340 698 292 1315 742 318 52 1303