Para 2.2.1 — MSO (Audit)
Original Rule Text
2.2.1 Under the provisions of Section 13 of the Comptroller and Auditor General's (Duties, Powers and Conditions of Service) Act, 1971, it is the duty of the Comptroller and Auditor General to audit all expenditure incurred from the Consolidated Fund of India and of each State and of each Union Territory having a Legislative Assembly.
- Audit Objectives
What This Means
Under Section 13 of the CAG's DPC Act 1971, the CAG has a statutory duty to audit all expenditure from the Consolidated Fund of India, the Consolidated Fund of each State, and the Consolidated Fund of each Union Territory that has a Legislative Assembly. This is the fundamental audit mandate for expenditure audit.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1CAG must audit all expenditure from the Consolidated Fund of India
- 2Also covers Consolidated Funds of each State
- 3Also covers Consolidated Funds of Union Territories with Legislative Assemblies
- 4Authority derived from Section 13 of the CAG DPC Act, 1971
Practical Example
When a state government spends money from its Consolidated Fund on building a new hospital, the CAG's office (through the AG of that state) has a statutory duty to audit this expenditure. This applies whether the expenditure is Rs 1,000 or Rs 1,000 crore -- all spending from the Consolidated Fund falls within the CAG's audit mandate.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Which funds does the CAG audit?▼
Can any government expenditure from the Consolidated Fund escape audit?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.