Para 1.1.3 — MSO (Audit)
Original Rule Text
1.1.3 Sections 10 to 12 of the Act deal with the responsibility of Comptroller and Auditor General in relation to compilation of accounts of the Union and the States while Section 22 enables the Central Government to make rules after consultation with the Comptroller and Auditor General for carrying out the provisions of the Act in so far as they relate to maintenance of accounts. In terms of the proviso under Section 10 of the Act, the President, after consultation with the Comptroller and Auditor General, may relieve him from the responsibility for compiling the accounts of the Union; the accounts of any particular services or departments of the Union; or the accounts of any particular class or character. The Act similarly provides that the Governor of a State, with the previous approval of the President and after consultation with the Comptroller and Auditor General, may relieve him from the responsibility for compiling the accounts of the State or the accounts of any particular services or departments of the State. These and other provisions relating to accounts have been dealt with in Volume I of the Manual of Standing Orders (Accounts and Entitlements).
# General Provisions relating to Audit
What This Means
Sections 10-12 of the CAG Act deal with how the CAG compiles accounts for the Union and States. The President can relieve the CAG from compiling Union accounts (after consulting the CAG), and State Governors can do the same for state accounts (with the President's approval). Detailed rules about accounts are in the Manual of Standing Orders Volume I.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Sections 10-12 of the CAG Act cover compilation of accounts
- 2Section 22 enables the Central Government to make rules for account maintenance
- 3The President can relieve the CAG from compiling Union accounts after consultation
- 4State Governors need the President's approval to relieve the CAG from compiling state accounts
- 5Detailed provisions are in MSO Volume I (Accounts and Entitlements)
Practical Example
When a State Government decided to set up its own accounts department, the Governor had to first get the President's approval and consult the CAG before the CAG could be relieved from compiling the state's accounts. This separation was formalized through a specific order under Section 10 of the Act.
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 be relieved from compiling government accounts?▼
Where can I find detailed rules about government account maintenance?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.