Para 2.6.6 — MSO

2.6.6 Section 15 of the Act describes the functions of the Comptroller and Auditor General in the case of a grant or loan given for any specific purpose from the Consolidated Fund of India or of a State or Union Territory having a Legislative Assembly to any authority or body. Under Sub-section (1) of this Section, the Comptroller and Auditor General is responsible for scrutinizing the procedures by which the authority sanctioning such grants or loans satisfies itself as to the fulfilment of the conditions subject to which such grants or loans were given. Such scrutiny by the Comptroller and Auditor General is, however, not attracted where the beneficiary body or authority is a foreign State or international organization. In other cases too, the President or the Governor of a State or the Administrator of a Union Territory having a Legislative Assembly, as the case may be, may, if he considers it necessary in the public interest, relieve the Comptroller and Auditor General from making such scrutiny. However, prior consultation with the Comptroller and Auditor General is necessary in these cases.