Para 1.1.21 — MSO

1.1.21 The Indian Audit and Accounts Department, functioning under the Comptroller and Auditor General, derives its authority and the powers for performance of its duties on his behalf under the provisions of Section 21 of the Act referred to in paragraph 1.1.18. Under the special and general directions given by the Comptroller and Auditor General from time to time, the Accountants General and other officers and establishments of the Indian Audit and Accounts Department perform such duties and functions as are imposed on or undertaken by the Comptroller and Auditor General under the provisions of the Constitution, or of any law made by Parliament.

Note: The term ‘Accountant General’ occurring in this as well as subsequent paragraphs of this Manual includes Accountant General (Audit)/Accountant General (A&E), Principal Accountant General (Audit), Principal Accountant General (A&E), Principal Director of Audit and Director General of Audit unless the context denotes otherwise.