Para 1.1 — MSO (A&E)
Original Rule Text
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.
- 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.
- AUDIT REPORTS
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 The Act has superseded the provisions of the Audit and Accounts Order, 1936 as adopted by the India (Provisional Constitution) Order 1947 which regulated the duties and powers of the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
What This Means
The Comptroller and Auditor General (CAG) derives authority from Articles 149, 150, and 151 of the Indian Constitution. Article 149 empowers the CAG to perform duties and exercise powers over Union and State accounts as prescribed by Parliament. Article 150 requires accounts to be kept in forms prescribed by the President on CAG's advice, and Article 151 mandates that CAG's audit reports be laid before Parliament (for Union) or State Legislature (for States). The CAG also historically inherited accounting functions like maintaining provident fund, pension, and pay accounts of State Government employees.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1CAG's powers flow from Articles 149, 150, and 151 of the Constitution and the CAG Act, 1971
- 2The CAG Act of 1971 superseded the earlier Audit and Accounts Order, 1936
- 3Article 150 gives the President power to prescribe the form of government accounts on CAG's advice
- 4Audit reports must be tabled in Parliament (Union) or State Legislature (States) under Article 151
- 5CAG was historically entrusted with accounting functions like pension and provident fund accounts
Practical Example
When a newly appointed Section Officer in the Accountant General's office begins work, they must understand that their entire chain of authority traces back to Articles 149-151 of the Constitution and the CAG Act, 1971. For instance, if they compile monthly expenditure statements for a State Government, they do so because the CAG is constitutionally entrusted with this responsibility, and the format they follow is ultimately prescribed under Article 150.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
What is the legal basis for CAG's powers?▼
What did the CAG Act 1971 replace?▼
Why does the CAG handle accounting functions like pensions and provident funds?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.