Regulation 83 — Audit Regulations 2020
Original Rule Text
# 83. Meaning of the expression ‘body’ and ‘authority’
The expression ‘authority’ means a person or body exercising power or command vested in it by virtue of the Constitution or any law made by the legislature. The expression ‘body’ means an aggregate of persons, whether incorporated or unincorporated, and includes an institution or organisation set up as an autonomous organisation under a specific statute or as a society registered under the Societies Registration Act, 1860 or Indian Trusts Act, 1882 or any other statute, voluntary organisation or non-Government organisation, urban or rural local self-Government institution, co-operative society, society or club, etc.
What This Means
This regulation defines two important terms: 'authority' and 'body.' An 'authority' is a person or body exercising power vested by the Constitution or law. A 'body' is broadly defined to include virtually any aggregate of persons — incorporated or unincorporated — such as autonomous organizations, registered societies, trusts, NGOs, voluntary organizations, local self-government institutions, cooperatives, and clubs. This wide definition determines which entities can fall under CAG's audit jurisdiction.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1'Authority' means a person or body exercising constitutional or statutory power
- 2'Body' includes any aggregate of persons, whether incorporated or unincorporated
- 3Bodies include: autonomous organizations, societies, trusts, NGOs, local bodies, cooperatives, clubs
- 4The definition is intentionally broad to cover the full spectrum of public-funded entities
- 5Whether the entity is incorporated or unincorporated does not matter for audit jurisdiction
Practical Example
Under this definition, all of the following could fall under CAG audit jurisdiction if they meet the funding thresholds: the National Commission for Women (an authority under statute), IIT Bombay (an autonomous institution), the All India Football Federation (a registered society), a village panchayat (local self-government institution), and a state cooperative bank (cooperative society). The broad definition ensures no entity escapes audit merely through its organizational form.
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 broad definition mean CAG automatically audits all these entities?▼
Are religious bodies or private clubs covered?▼
What about entities registered under the Companies Act?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.