Para 1.1.15 — MSO (Audit)
Original Rule Text
1.1.15 Under Paragraph 7(4) of the Sixth Schedule to the Constitution of India, the Comptroller and Auditor General is to cause the accounts of the District and Regional Councils established in the tribal areas in the States of Assam, Meghalaya, Mizoram and Tripura to be audited in such manner as he may deem fit. The reports of the Comptroller and Auditor General relating to such accounts are to be submitted to the Governor to be laid before the Council concerned.
# Other duties
What This Means
Under the Sixth Schedule of the Constitution, the CAG audits the accounts of District and Regional Councils in tribal areas of Assam, Meghalaya, Mizoram, and Tripura. The CAG decides the manner of audit, and the reports are submitted to the Governor for placing before the respective Council.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1CAG audits accounts of District and Regional Councils in tribal areas
- 2Applies to tribal areas in Assam, Meghalaya, Mizoram, and Tripura (Sixth Schedule states)
- 3CAG has discretion on the manner of audit
- 4Reports are submitted to the Governor and laid before the concerned Council
Practical Example
The Karbi Anglong Autonomous District Council in Assam receives funds and manages local affairs including education and forest management. The CAG audits the Council's accounts and submits the report to the Governor of Assam, who tables it before the District Council for accountability.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Which autonomous councils are audited by the CAG?▼
Who decides how these councils are audited?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.