Regulation 160 — Audit Regulations 2020
Original Rule Text
160. Duties and powers of the Comptroller and Auditor General in regard to accounts
The duties and powers of the Comptroller and Auditor General in regard to the accounts of the Union and State Governments are laid down under Articles 149 and 150 of the Constitution of India and Sections 10 to 12 and 23 of the Act.
What This Means
The CAG's duties and powers regarding the accounts of the Union and State Governments are derived from the Constitution of India (Articles 149 and 150) and the CAG's Act (Sections 10 to 12 and 23). This regulation serves as a reference point, directing users to the constitutional and statutory sources of the CAG's accounting authority. These provisions establish the CAG's role in compiling accounts, prescribing account forms, and laying down accounting principles.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1CAG's accounting powers come from Articles 149 and 150 of the Constitution
- 2Sections 10-12 and 23 of the CAG's Act detail specific accounting duties
- 3This covers accounts of both Union and State Governments
- 4The CAG's accounting role is constitutionally and statutorily mandated
- 5This regulation is a reference provision pointing to the primary sources of authority
Practical Example
When a newly appointed Accountant General (Accounts and Entitlement) in Assam wants to understand the scope of the CAG's accounting responsibilities — such as whether the AG office is responsible for compiling the state's accounts — this regulation directs them to Articles 149 and 150 of the Constitution and Sections 10-12 of the CAG's Act. These provisions establish that the CAG compiles accounts from initial records rendered by treasuries, unless the state government has been relieved of this responsibility by Presidential order.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Does the CAG still compile accounts for all states?▼
What is the difference between Articles 149 and 150?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.