Para 1.2 — MSO (A&E)
Original Rule Text
1.2 The responsibilities of the Comptroller and Auditor General in so far as it relates to compilation of accounts of the Union, the States and the Union Territories with Legislatures are given in Sections 10, 11 and 12 of the Comptroller and Auditor General’s (Duties, Powers and Conditions of Service) Act, 1971 which are reproduced below:-
(1) The Comptroller and Auditor General shall be responsible-
(a) for compiling the accounts of the Union and of each State from the initial and subsidiary accounts rendered to the audit and accounts offices under his control by treasuries, offices or departments responsible for the keeping of such accounts; and
(b) for keeping such accounts in relation to any of the matters specified in clause
(a) as may be necessary:
Provided that the President may, after consultation with the Comptroller and Auditor General, by order, relieve him from the responsibility for compiling-
(i) the said accounts of the Union (either at once or gradually by the issue of several orders); or
(ii) the accounts of any particular services or departments of the Union:
Provided further that the Governor of a State with the previous approval of the President and after consultation with Comptroller and Auditor General, by
order, relieve him from the responsibility for compiling-
(i) the said accounts of the State (either at once or gradually by the issue of several orders); or
(ii) the accounts of any particular services or departments of the State.
Provided also that the President may, after consultation with the Comptroller and Auditor General, by order relieve him from the responsibility for keeping the accounts of any particular class or character.
(2) Where under any arrangement, a person other than the Comptroller and Auditor General has, before the commencement of this Act, been responsible-
(i) for compiling the accounts of any particular service or department of the Union or of a state, or
(ii) for keeping the accounts of any particular class or character, Such arrangement shall, notwithstanding anything contained in sub-section (1) continue to be in force unless, after consultation with the Comptroller and Auditor General, it is revoked in the case referred to in clause
What This Means
Sections 10, 11, and 12 of the CAG Act, 1971 define the CAG's responsibilities for compiling accounts of the Union, States, and Union Territories with Legislatures. Under Section 10, the CAG compiles accounts from initial records received from treasuries and departments, though the President or Governor can relieve the CAG of this duty for specific departments. Section 11 requires the CAG to prepare annual accounts showing receipts and disbursements. Section 12 obliges the CAG to provide financial information and assist governments in preparing annual financial statements.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Section 10: CAG compiles Union and State accounts from treasury and departmental records
- 2The President or Governor can relieve CAG of compiling specific department accounts after consultation
- 3CAG was relieved of Union Finance Accounts preparation from 1977-78 onwards but still submits them
- 4Section 11: CAG prepares annual appropriation accounts showing receipts and disbursements
- 5Section 12: CAG must provide information and assist governments in preparing financial statements
Practical Example
An Accountant General's office receives monthly initial accounts from all district treasuries in a State. Under Section 10, the AG compiles these into consolidated State accounts. However, if the State Government has obtained presidential approval to take over compilation of certain departmental accounts (say, Public Works), the AG no longer compiles those. The AG must still prepare and submit the annual Finance Accounts to the Governor under Section 11.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Can the CAG be relieved of account compilation duties?▼
Which Union accounts does the CAG still compile after being relieved?▼
What is the CAG's role in preparing Finance Accounts?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.