Para 1.1.16 — MSO (Audit)
Original Rule Text
1.1.16 Besides the duties and functions which the Comptroller and Auditor General exercises in relation to the accounts of the Union, the States, the Union Territories and of certain other authorities and bodies which devolve on him or are entrusted to him under specific provisions of law, he is also responsible for the following:
(a) Watching the due compliance of directions of a financial or quasi-financial character issued by the President to a State.
(b) Audit of pension payments on behalf of certain foreign governments when these are paid in India.
(c) Audit and certification of pension payments made in India on behalf of the Government of Burma (now Myanmar).
- Notes:
(i) As a reciprocal arrangement, the Auditor General of Burma (Myanmar) audits and certifies pension payments made in that country on behalf of the Government of India.
(ii) This arrangement does not, however, apply to such pension payments as are made in Burma (Myanmar) but are borne by the Government of India.
(iii) The procedure may be extended by mutual agreement between the Comptroller and Auditor General of India and the Auditor General of Burma (Myanmar) to other payments made in India on behalf of the latter Government or vice versa.
- Powers in connection with performance of duties
What This Means
Beyond the main statutory duties, the CAG also handles some additional responsibilities: monitoring whether states comply with the President's financial directions, auditing pension payments made in India on behalf of certain foreign governments, and specifically auditing and certifying pension payments for the Government of Myanmar (formerly Burma) under a reciprocal arrangement.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1CAG watches compliance with financial directions issued by the President to States
- 2CAG audits pension payments made in India on behalf of certain foreign governments
- 3Reciprocal arrangement with Myanmar's Auditor General for pension audit
- 4Myanmar's AG audits Indian pension payments made in Myanmar
- 5The arrangement can be extended to other payment types by mutual agreement
Practical Example
A retired civil servant who served in undivided Burma before independence draws a pension in India. The CAG audits and certifies this pension payment on behalf of the Government of Myanmar under the long-standing reciprocal arrangement, while Myanmar's Auditor General similarly handles any Indian pensions paid in Myanmar.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Why does the CAG audit pension payments on behalf of Myanmar?▼
What financial directions from the President does the CAG monitor?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.