THE COMPTROLLER AND AUDITOR-GENERAL’S (DUTIES, POWERS AND CONDITIONS OF SERVICE) ACT, 1971

ACT NO. 56 OF 1971 · Enacted [15th December, 1971.] · 27 sections

PRELIMINARY

Section 1.Short title.

Section 2.Definitions.

SALARY AND OTHER CONDITIONS OF SERVICE OF THE COMPTROLLER AND AUDITOR-GENERAL

Section 3.Salary.

Section 4.Term of office.

Section 5.Leave.

Section 6.Pension.

Section 7.[Omitted.].

Section 8.Right to subscribe to General Provident Fund.

Section 9.Other conditions of service.

DUTIES AND POWERS OF THE COMPTROLLER AND AUDITOR-GENERAL

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

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

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

Section 13.General provisions relating to audit.

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

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

Section 16.Audit of receipts of Union or of States.

Section 17.Audit of accounts of stores and stock.

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

Section 19.Audit of Government companies and corporations.

Section 19A.Laying of reports in relation to accounts of Government companies and corporations.

Section 20.Audit of accounts of certain authorities or bodies.

MISCELLANEOUS

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

Section 22.Power to make rules.

Section 23.Power to make regulations.

Section 24.Power to dispense with detailed audit.

Section 25.Repeal.

Section 26.Removal of doubts.