Rule 3 — MSO

3. The present volume has the same structure as the earlier Manual. It has seven Sections and 44 chapters. Section I deals with the functions of C&AG and his duties and powers under the Constitution of India and the C&AG’s (DPC) Act, 1971. Section II to VII set out the general principles and instructions that are to be observed in auditing the accounts, reporting the results of audit and preparation of Audit Report. (Chapters on Integrated Audit of Scientific Departments & Environmental Audit have been added.)

3. Section I defines the functions of the C&A.G, and his duties and powers under the Constitution of India and the C&A.G.’S (D.P.C.S.) Act, 1971 passed by the Parliament under the provisions of Articles 148 (3) and 149 of the Constitution.