Para 1.1.1 — MSO

Duties and Powers of the Comptroller and Auditor General

1.1.1 The Comptroller and Auditor General of India derives his authority and functions mainly from the provisions of Articles 149 to 151 of the Constitution of India. Article 149 of the Constitution provides that the Comptroller and Auditor General of India shall exercise such powers and perform such duties 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. Parliament passed the necessary legislation, namely the Comptroller and Auditor General’s (Duties, Powers and Conditions of Service) Act (hereinafter referred to only as the Act), in 1971. The Act, which came into force with effect from 15th December 1971, was amended in 1976, 1984 and 1987 and prescribes

(a) the salary and other conditions of service of the Comptroller and Auditor General of India; and

(b) his duties and powers in relation to the accounts of the Union, the States and the Union Territories and other authorities and bodies.

Note: In the intervening period between 26th January 1950 and 14th December 1971, the Comptroller and Auditor General performed duties and exercised powers as were available to the Auditor General of India immediately before the commencement of the Constitution under the Government of India (Audit and Accounts) Order, 1936, as adapted.