Para 1.1.17 — MSO (Audit)
Original Rule Text
1.1.17 By virtue of the provisions in Sub-section (1) of Section 18 of the Act, the Comptroller and Auditor General has, in connection with the performance of his duties under the Act, the authority
(i) to inspect any office of accounts under the control of the Union or of a State, including treasuries and such offices responsible for the keeping of initial and subsidiary accounts, as submit accounts to him;
(ii) to require that any accounts, books, paper and other documents which deal with or form the basis of or are otherwise relevant to the transactions to which his duties in respect of audit extend, shall be sent to such place as he may appoint for his inspection; and
(iii) to pose such questions or make such observations as he may consider necessary to the person in charge of the office and to call for such information as he may require for the preparation of any account or report which it is his duty to prepare.
Sub-section (2) of Section 18 requires the person in charge of the office or department, the accounts of which are to be inspected and audited by the Comptroller and Auditor General, to afford all facilities for such inspection and to comply with requests for information in as complete a form as possible and with all reasonable expedition.
- Delegation of powers of the Comptroller and Auditor General
What This Means
Section 18 of the CAG Act gives the CAG strong powers to carry out audit effectively. The CAG can inspect any government accounts office or treasury, demand that any relevant records be sent for inspection, and ask questions or seek information from the officer in charge. In return, the officer in charge must provide full cooperation, complete information, and respond promptly.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1CAG can inspect any office of accounts including treasuries
- 2CAG can require any relevant records to be sent for inspection
- 3CAG can question officers and call for information needed for audit
- 4Officers in charge must provide full facilities, complete information, and cooperate promptly
- 5These powers are under Section 18(1) and 18(2) of the CAG Act
Practical Example
During a state treasury inspection, the CAG's audit party can ask the Treasury Officer to produce all payment vouchers for a given month, question why certain payments were made without proper sanction, and demand explanations in writing. The Treasury Officer is legally bound to cooperate fully and cannot refuse to share documents.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Can a government officer refuse to share documents with the CAG's audit team?▼
What kind of documents can the CAG demand?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.