Para 1.1.1 — MSO (Audit)
Original Rule Text
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.
- Duties and Powers of the Comptroller and Auditor General
What This Means
The Comptroller and Auditor General (CAG) of India gets authority from the Constitution (Articles 149-151) and the CAG Act of 1971. The CAG audits the accounts of the Union, States, and Union Territories and reports to Parliament. The 1971 Act sets out the CAG's salary, conditions of service, and defines all duties and powers related to government accounts.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1CAG derives authority from Articles 149-151 of the Constitution and the CAG Act 1971
- 2The Act came into force on 15 December 1971 and was amended in 1976, 1984, and 1987
- 3CAG audits accounts of Union, States, and Union Territories
- 4Before the 1971 Act, the CAG operated under the Government of India (Audit and Accounts) Order 1936
Practical Example
When a newly appointed Section Officer in the Ministry of Finance is asked why the CAG can audit their ministry's spending, they should know it is because Article 149 of the Constitution and the CAG Act 1971 specifically grant the CAG authority over all Union government accounts. This is a constitutional mandate, not a discretionary arrangement.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Where does the CAG get the power to audit government accounts?▼
When did the CAG Act come into effect?▼
What did the CAG do before the 1971 Act?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.