S.1 Short title

       This Act1may be called The Comptroller and Auditor-General's (Duties, Powers and Conditions of Service) Act, 1971.
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       1. The Act came into force from 15-12-71.

S.2 Definitions

       In this Act, unless the context otherwise requires,-
       (a) "accounts", in relation to commercial undertaking of a Government, includes trading, manufacturing and profit and loss accounts and balance sheets and other subsidiary accounts;
       (b) "appropriation accounts" means accounts which relate the expenditure brought to account during a financial year, to the several items specified in the law made in accordance with the provisions of the Constitution or of the Government of Union Territories Act, 1963, for the appropriation of moneys out of the Consolidate Fund of India or of a State, or of a Union territory having a Legislative Assembly, as the case may be;
       (c) "Comptroller and Auditor-General" means the Comptroller and Auditor-General" of India appointed under Art. 148 of the Constitution.

S.3 Salary

       There shall be paid to the Comptroller and Auditor-General a salary which is equal to the salary of the Judge of the Supreme Court:
       Provided that if a person who, immediately before the date of assuming office as the Comptroller and Auditor-General, was in receipt of, or being eligible so to do, had elected to draw, a pension (other than a disability or wound pension) in respect of any previous service under the Government of the Union or any of its predecessor Governments, or under the Government of a State or any of its predecessor Government, his salary in respect of service as Comptroller and Auditor-General shall be reduced-
       (a) by the amount of that pension; and
       (b) if he had, before assuming office, received in lieu of a portion of the pension due to him in respect of such previous serv

S.4 Term of office

       The Comptroller and Auditor-General shall hold office for a term of six years from the date on which he assumes such office:
       Provided that where he attains the age of sixty-five years before the expiry of the said term of six years, he shall vacate such office on the date on which he attains the said age :
       Provided further that he may, at any lime, by writing under his hand addressed to the President, resign his office.
       Explanation.- For the purpose of this section, the term of six years in respect of the Comptroller and Auditor-General holding office immediately before the commencement of this Act, shall be computed from the date on which he had assumed office.

S.5 Leave

       (1) A person who, immediately before the date of assuming office as the Comptroller and Auditor-General was in the service of Government may be granted during his tenure of office but not thereafter, leave in accordance with the rules for the time being applicable to the Service to which he belonged before such date and he shall be entitled to carry forward the amount of leave standing at his credit on such date, notwithstanding anything contained in section 6.
       (2) Any other person who is appointed as the Comptroller and Auditor-General may be granted leave in accordance with such rules as are for the time being applicable to a member of the Indian Administrative Service.
       (3) The power to grant or refuse leave to the Comptroller and Auditor-General and to revoke or curtail leave granted to him, shall vest in the President.

S.6 Pension

       (1) A person who, immediately before the date of assuming office as the Comptroller and Auditor-General, was in the service of Government shall be deemed to have retired from service on the date on which he enters upon office as the Comptroller and Auditor-General but his service as the Comptroller and Auditor-General shall be reckoned as continuing approved service counting for pension in the service to which he belonged.
       (2) Every person who enters upon office as the Comptroller and Auditor-General shall, on demitting the said office, be eligible to a pension of a sum of fifteen thousand rupees per annum which sum shall include the aggregate of all pensions payable to him and the commuted portion, if any, of his pension, and the pension equivalent of the retirement gratuity, if any, which may have been admissible to him under the rules for the time being applicable to the Service

S.7 Commutation of pension

Omitted by the Comptroller and Auditor-General's (Duties, Powers and Conditions of Service) Amendment Act (50 of 1987), Section 3 (16-12-1987).

S.8 Right to subscribe to General Provident Fund

Every person holding office as the Comptroller and Auditor-General shall be entitled to subscribe to the General Provident Fund (Central Services).

S.9 Other conditions of service

       1 [Save as otherwise provided in thisAct, the conditions of service relating to travelling allowance, provision ofrent-free residence and exemption from payment of income-tax on the value ofsuch rent-free residence, conveyance facilities, sumptuary allowance, medicalfacilities and such other conditions of service as arc for the time beingapplicable to a Judge of the Supreme. Court under Chapter IV of the SupremeCourt Judges Act, and the rules made thereunder, shall, so far as may be, applyto a serving or retired Comptroller and Auditor-General as the case may be.]
       Provided that nothing in this section shall have effect soas to give a person, who immediately before the date of assuming office as theComptroller and Auditor-General, was in the service of Government, lessfavourable terms in respect of any of the matters aforesaid than those to whichhe would be entitled as a member of t

S.10 Comptroller and Auditor-General to compile accounts of Union and States

       (1) The Comptroller and Auditor-General shall be responsible-
       (a) for compiling the accounts of the Union and of each State from the initial and subsidiary accounts rendered to the audit and accounts offices under his control by treasuries, offices or departments responsible for the keeping of such accounts; and
       (b) for keeping such accounts in relation to any of the matters specified in clause (a) as may be necessary:
       1[Provided that the President may, after consultation with the Comptroller and Auditor-General, by order, relieve him from the responsibility for compiling-
       (i) the said accounts of the Union (cither at once or gradually by the issue of several orders); or
       (ii) the accounts of any particula

S.11 Comptroller and Auditor-General to prepare and submit accounts to the President, Governors of State and Administrators of Union territories having Legislative Assemblies

       The Comptroller and Auditor-General shall, from the accounts compiled by him or1[by the Government or by any other person responsible in that behalf,] prepare in each your accounts (including, in the case of accounts complied by him, appropriation accounts) showing under the respective heads and annual receipts and disbursements for the purpose of the Union, of each State and of such Union territory having a Legislative Assembly, and shall submit those accounts to the President or the Governor of a State or Administrator of the Union territory having a Legislative Assembly, as the case may be, on or before such dates as he may, with the concurrence of the Government concerned, determine.
       2[Provided that the President may, after consultation with the Comptroller and Auditor-General, by order, relieve him from the responsibility for the preparation and submission of the accounts rela

S.12 Comptroller and Auditor-General to give information and render assistance to the Union and States

The Comptroller and Auditor-General shall, in so far as the accounts, for the compilation or keeping of which he is responsible, enable him so to do, give to the Union Government, to the State Governments or to the Governments of Union territories having Legislative Assemblies, as the case may be, such information as they may, from time to time, require, and render such assistance in the preparation of their annual financial statements as they may reasonably ask for.

S.13 General provisions relating to audit

       It shall be the duty of the Comptroller and Auditor-General-
       (a) to audit all expenditure from the Consolidated Fund of India and of each State and of each Union territory having a Legislative Assembly and to ascertain whether the moneys shown in the accounts as having been disbursed were legally available for and applicable to the service or purpose to which they have been applied or charged and whether the expenditure conforms to the authority which governs it;
       (b) to audit all transactions of the Union and of the States relating to Contingency Funds and Public Accounts,
       (c) to audit all trading, manufacturing, profit and loss accounts and balance sheet and other subsidiary accounts kept in any department of the Union or of a State;
       and in each ca

S.14 Audit of receipts and expenditure of bodies or authorities substantially financed from Union or State Revenues

       1"[(1)] Where any body or authority is substantially financed by grants or loans from the Consolidated Fund of India or of any State or or any Union territory having a Legislative Assembly, the Comptroller and Auditor-General shall, subject to the provisions of any law for the time being in force applicable to the body or authority, as the case may be, audit all receipts and expenditure of that body or authority and to report on the receipts and expenditure audited by him.
       Explanation.- Where the grant or loan to a body or authority from the Consolidated Fund of India or of any State or of any Union territory having a Legislative Assembly in a financial year is not less than2[rupees twenty-five lakhs] and the amount of such grant or loan is not less than seventy-five per cent of the total expenditure of that body or authority, such body or authority shall be deemed, for the purpose

S.15 Functions of Comptroller and Auditor-General in the case of grants or loans given to other authorities or bodies

       (1) Where any grant or loan is given for any specific purpose from the Consolidted Fund of India or of any State or of any Union territory having a Legisltive Assembly to any authority or body not being a foreign State or international organisation, the Comptroller and Auditor-General shall scrutinise the procedures by which the sanctioning authority satisfies itself as to the fulfilment of the conditions subject to which such grants or loans were given and shall for this purpose have right of access, after giving reasonable previous notice, to the books and accounts of that authority or body:
       Provided that the President, the Governor of a State or the Administrator of a Union territory having a Legisltaive Assembly, as the case may be may, where he is of opinion that it is necessary so to do in the public interest, by order, relieve the Comptroller and Auditor-General, after cons

S.16 Audit of receipts of Union or of States

It shall be the duty of the Comptroller and Auditor-General to audit all receipts which are payable into the Consolidated Fund of India and of each State and of each Union territory having a Legislative Assembly and to satisfy himself that the rules and procedures in that behalf are designed to secure an effective check on the assessment, collection and proper allocation of revenue and are being duly observed and to make for this purpose such examination of the accounts as he thinks fit and report thereon.

S.17 Audit of accounts of stores and stock

The Comptroller and Auditor-General shall have authority to audit and report on the accounts of stores and stock kept in any office or department of the Union or of a State.

S.18 Powers of Comptroller and Auditor-General in connection with audit of accounts

       (1) The Comptroller and Auditor-General shall, in connection with the performance of his duties under this Act, have authority-
       (a) to inspect any office of accounts under the control of the Union or of a State, including treasuries and such offices responsible for the keeping of initial or subsidiary accounts, as submit accounts to him;
       (b) to require that any accounts, books, papers and other documents which deal with or form the basis of or are otherwise relevant to the transactions to which his duties in respect of audit extend, shall be sent to such place as he may appoint for his inspection;
       (c) to put such questions or make such observations as he may consider necessary, to the person in charge of the office and to call for such information as he may require for the preparation of a

S.19 Audit of Government companies and corporations

       (1) The duties and powers of the Comptroller and Auditor-General in relation to the audit of the accounts of Government companies shall be performed and exercised by him in accordance with the provisions of the Companies Act, 1956.
       (2) The duties and powers of the Comptroller and Auditor-General in relation to the audit of the accounts of corporations (not being companies) established by or under law made by Parliament shall be performed and exercised by him in accordance with the provisions of the respective legislations.
       (3) The Governor of a State or the Administrator of a Union territory having a Legislative Assembly may, where he is of opinion that it is necessary in the public interest so to do, request the Comptroller and Auditor-General to audit the accounts of a corporation established by law made by the Legislative Assembly of

S.19(a) Laying of reports in relation to accounts of Government Companies and Corporations

       1[19A. Laying of reports in relation to accounts of Government Companies and Corporations.-
       (1) The reports of the Comptroller and Auditor-General, in relation to the accounts of a Government company or a corporation referred to in section 19, shall be submitted to the Government or Governments concerned.
       (2) The Central Government shall cause ever report received by it under sub-section (1) to be laid, as soon as may be after it is received, before each House of Parliament.
       (3) The State Government shall cause every report received by it under sub-section (1) to be laid, was soon as may be after if. is received, before the Legislature of the State.
       Explanation.- For the purposes of this section, "Government" or "State Government", in relation to a

S.20 Audit of accounts of certain authorites or bodies

       (1) Save as otherwise provided in section 19, where the audit of the accounts of any body or authorty has not been entrusted to the Comptroller and Auditor-General by or under any law made by Parliament, he shall, if requested so to do by the President or the Governor of a State or the Administrator of a Union territory having a Legislative Assembly, as the case may be, undertake the audit of the accounts of such body or authority on such terms and conditions as may be agreed upon between him and the concerned Government and shall have, for the purposes of such audit, right of access to the books and accounts of that body or authority:
       Provided that no such request shall be made except after consultation with the Comptroller and Auditor-General.
       (2) The Comptroller and Auditor-General may propose to the President or the Governor of a Sta

S.21 Delegation of power of Comptroller and Auditor-General

       Any power exercisable by the Comptroller and Auditor-General under the provisions of this Act, or any other law may be exercised by such officer of his department as may be authorised by him in this behalf by general or special order.
       Provided that except during the absence of the Comptroller and Auditor-General on leave or otherwise, no officer shall be authorised to submit on behalf of the Comptroller and Auditor-General any report which the Comptroller and Auditor-General is required by the Constitution or the Government of Union Territories Act, 1963 to submit to the President or the Governor of a Slate or the Administrator of a Union territory having a Legislative Assembly, as the case may be.

S.22 Power to make rules

       (1) The Central Government may, after consultation with the Comptroller and Auditor-General, by notification in the Official Gazette, make rules for carrying out the provisions of this Act in so far as they relate to the maintenance of accounts.
       (2) In particular, and without prejudice to the generality of the foregoing power, such rules may provide for ail or any of the following matters, namely.-
       (a) the manner in which, initial and subsidiary accounts shall be kept by the treasuries, offices and departments rendering accounts to audit and accounts offices;
       (b) the manner in which the accounts of1[the Union or of a State or of] any particular service or department or of any particular class or character, in respect of which the Comptroller and Auditor-General has been relieved from the respo

S.23 Power to make regulations

The Comptroller and Auditor-General is hereby authorised to make regulations for carrying into effect the provisions of this Act in so far as they relate to the scope and extent of audit, including laying down for the guidance of the Government Department the general principles of Government accounting and the broad principles in regard to audit of receipts and expenditure.

S.24 Power to dispense with detailed audit

The Comptroller and Auditor-General is hereby authorised to dispense with, when circumstances so warrant, any part of detailed audit of any accounts or class of transactions and to apply such limited check in relation to such accounts or transactions as he may determine.

S.25 Repeal

The Comptroller and Auditor-General (Conditions of Service) Act, 1953, is hereby repealed.

S.26 Removal of doubts

For the removal of doubts, it is hereby declared that on the commencement of this Act the Government of India (Audit and Accounts) Order, 1936, as adapted by the India (Provisional Constitution) Order, 1947, shall cease to be in force except as respects anything done or any action taken there under.