Para 1.1 — MSO

149 Duties and Powers of the Comptroller and Auditor General The Comptroller and Auditor General shall perform such duties and exercise such powers 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 Parliament and, until provision in that behalf is so made, shall perform such duties and exercise such powers in relation to the accounts of the Union and of the States as were conferred on or exercisable by the Auditor General of India immediately before the commencement of this Constitution in relation to the accounts of the Dominion of India and of the Provinces respectively.

150 Form of Accounts of the Union and of the States The accounts of the Union and of the States shall be kept in such form as the President may, on the advice of the Comptroller and Auditor General of India, prescribe.

FUNCTIONS OF THE COMPTROLLER AND AUDITOR GENERAL OF INDIA DUTIES AND POWERS 1.1 The functions of Comptroller and Auditor General are derived in the main from the provisions of Articles 149, 150 and 151 of the Constitution of India. Article 149 of the Constitution provides that the C&AG shall perform such duties and exercise such powers as may be provided by or under any law made by Parliament. Article 149, 150 and 151 are reproduced below.

151 (1) The reports of the Comptroller and Auditor General of India relating to the accounts of the Union shall be submitted to the President, who shall cause them to be laid before each House of Parliament.

(2) The reports of the Comptroller and Auditor General of India relating to the accounts of a State shall be submitted to the Governor of the State, who shall cause them to be laid before the Legislature of the State.

As envisaged in Article 149 of the Constitution of India, Parliament has enacted the Comptroller and Auditor General’s (Duties, Powers and Conditions of Services) Act, 1971 which prescribes the duties and powers of the Comptroller and Auditor General as well as his conditions of service. This Act came into force from 15/12/1971. The Act has superseded the provisions of the Audit and Accounts Order, 1936 as adopted by the India (Provisional Constitution) Order 1947 which regulated the duties and powers of the Comptroller and Auditor General in relation to the accounts of the Union and of the States till then as envisaged in Article 149 of the Constitution.

It is a matter of historic accident that the Comptroller and Auditor General was entrusted with such functions of an Accountant like keeping the account of State Government and also the Provident Fund, Pension and Pay accounts of employees of State Governments, which are normally the functions of the Executive authorities.