Para 1.1.18 — MSO (Audit)
Original Rule Text
1.1.18 Section 21 of the Act authorises the Comptroller and Auditor General to delegate any power exercisable by him under the provisions of the Act, or any other law, to any officer of his department, by general or special order. However, except during his absence on leave or otherwise, no officer shall be authorized to submit on behalf of the Comptroller and Auditor General any report which he is required under the Constitution or the Government of Union Territories Act, 1963, to submit to the President or the Governor of a State or the Administrator of a Union Territory.
# Miscellaneous Powers
What This Means
Under Section 21 of the CAG Act, the CAG can delegate any of their powers to officers of the department. However, no officer can submit constitutional reports (to the President or Governor) on the CAG's behalf unless the CAG is absent on leave. This ensures that the most important reports always carry the CAG's personal authority.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1CAG can delegate powers to departmental officers via general or special order
- 2Delegation is authorized under Section 21 of the CAG Act
- 3Constitutional reports cannot be submitted by delegates unless CAG is on leave
- 4This restriction applies to reports required under the Constitution and the UT Act 1963
Practical Example
The CAG delegates routine audit inspection powers to the Principal Accountant General (Audit) in each state. However, when the annual audit report on state finances must be submitted to the Governor under Article 151, only the CAG personally can sign and submit it — unless the CAG is on leave, in which case a designated officer steps in.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Can the CAG delegate all powers?▼
How does delegation work in practice?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.