Para 1.1.21 — MSO (Audit)
Original Rule Text
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.
What This Means
The Indian Audit and Accounts Department (IA&AD) works under the CAG and derives its authority from Section 21 of the CAG Act (delegation of powers). Accountants General and other officers perform duties under the CAG's general and special directions. The term 'Accountant General' in this manual includes all its variants — AG (Audit), AG (A&E), Principal AG, Principal Director of Audit, and Director General of Audit.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1IA&AD functions under the CAG and derives authority from Section 21 (delegation)
- 2Accountants General and officers act under CAG's general and special directions
- 3The term 'Accountant General' in the manual includes AG (Audit), AG (A&E), Principal AG, Principal Director of Audit, and DG of Audit
- 4Officers perform all duties imposed on or undertaken by the CAG
Practical Example
When the Accountant General (Audit) of Maharashtra conducts an inspection of the PWD's accounts, they are acting on behalf of the CAG under delegated authority. The AG's findings and objections carry the same weight as if the CAG had personally conducted the audit.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
What is the relationship between the IA&AD and the CAG?▼
Who counts as an 'Accountant General' under this manual?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.