Para 1.3 — MSO (A&E)
Original Rule Text
1.3 Any power exercisable by the Comptroller and Auditor General under the provisions of the Comptroller and
Auditor General’s (Duties, Powers and Conditions of Service) Act, 1971 or any other law may be exercised by such Officer of his department as may be authorized by him in this behalf by general or special order. The delegation is subject to the condition that except during the absence of the Comptroller and Auditor General on leave or otherwise, no officer shall be authorized to submit on behalf of the Comptroller and Auditor General, any report which the Comptroller and Auditor General is required by the Constitution or the Government of Union Territories Act, 1963 to submit to the President or the Governor of a State or the Administrator of a Union Territory having a Legislative Assembly as the case may be.
What This Means
The CAG can delegate any of their powers under the CAG Act, 1971 or any other law to officers within the department through general or special orders. However, there is one key restriction: no officer can submit constitutional reports on the CAG's behalf (such as audit reports to the President, Governor, or UT Administrator) unless the CAG is absent on leave or otherwise unavailable.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1CAG can delegate powers to departmental officers via general or special orders
- 2Delegation covers powers under the CAG Act 1971 and any other applicable law
- 3Constitutional reports to the President, Governor, or UT Administrator cannot be delegated
- 4Exception: Delegation of report submission is allowed only during CAG's absence on leave
Practical Example
The CAG issues a general order authorizing all Accountant Generals to exercise powers related to compiling State accounts and verifying balances. An AG in Rajasthan can thus independently compile accounts and settle objections. However, when the annual audit report for Rajasthan needs to be submitted to the Governor under Article 151, only the CAG personally can submit it, unless the CAG is on leave, in which case the designated officer may do so.
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 delegate all powers to subordinate officers?▼
What is the difference between general and special orders of delegation?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.