Introduction accountant general madhya pradesh, gwalior. The comptroller and auditor general cag of india is an authority, established by article 148. Goa tillari irrigation development corporation gtidc auditable under section 19 of dpc act. Comptroller and auditor general duties, powers and conditions of service act, 1971.
Cag dpc act 1971 pdf 2 cags duties i compilation and keeping of accounts and audit provisions relating to sns. Cag to audit fallout of demonetisation times of india. Section 23 of cag dpc act, 1971, the comptroller and. The special cell audit branch with three headquarters sections and 12. Auditor general hereby make the following regulations further to amend the regulations on audit and.
Statute dpc act, 1971 duties, powers and conditions of service act lays. Dpc act full pdf download pdf file that opens in new window. Telecom companies flowing to the consolidated fund of india under section 16 of the cag dpc act, 1971. Any power exercisable by the comptroller and auditorgeneral 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. The economic sectorii is responsible for audit of the revenue and expenditure of departments of government of goa. Duties and powers of the comptroller and auditor general. The comptroller and auditor general cag of india is an authority, established by article 148 of the constitution of india, which audits all receipts and expenditure of the government of india and the state governments, including those of bodies and authorities substantially financed by the government. In india the institution of cag only audits the accounts after the. Audit functions accountant general, nagalandkohima. The section 19 2 of the cags dpc, act 1971 provides that the cag in relation to the audit of the accounts of corporation established by or under law made by parliament shall be performed and exercised by him in accordance with the provisions of the respective legislations. Issue audit certificate for world bank projects, centrally sponsored schemes, centralstate plan schemes and institutions audited under section 19 and 20 of the cags dpc act 1971. While downloading, if for some reason you are not able to download a presentation, the publisher may have deleted the file from their cqg.
Executive summary section 16 of cags dpc act, 1971 mandates cag to audit receipts payable into consolidated fund of india and to satisfy that the rules and procedures are designed to secure an effective check on the assessment, collection and proper allocation of revenue and are being duly observed. It shall be the duty of the cag to audit all receipt which are payable into the consolidated fund of india and of each state and of each union territory having a legislative assembly 2. Comptroller and auditor general of india wikipedia. The embassy audit group conducts the audit of two central ministries i. Official website of accountant general, uttar pradesh, india. It includes the cag dpc act1971, amendments cags dpc act, important judgments, instructions government india, commentary. Read on to more about the cag of india for upsc 2020. Delegation of power of comptroller and auditorgeneral. General regulations as per regulation 12 ibid, applicability of these regulations is as. Amendments to the cags dpc act, 1971 history of ag office. Amendments to the cags dpc act, 1971 amendment i no.
He has demanded amendment in the cags dpc act, 1971 directing a government official to appear before a designated cag officer in view of. This question is for testing whether you are a human visitor and to prevent automated spam submission. Besides, this group is also responsible for the audit of four finance. The court has held under the constitutional scheme of every rupee flowing into the. Cag is ranked 9 th highest office and enjoys the same status as a judge of supreme court. Cag dpc act 1971 pdf 2 cag s duties i compilation and keeping of accounts and audit provisions relating to sns. Comptroller and auditor general of india download pdf get updates on email september 18, 2017 cag is constitutional office under article 148 appointed by president of india for period of 6 years or up to age of 65 years, whichever earlier. To understand the mandate of cag clearly, it is important to cite a relevant part from the regulation on audit and accounts, 2007, issued under section 23 of the dpc act, 1971. Dpc act comptroller and auditor general of india this page uses javascript. The cag is also the external auditor of governmentowned corporations and conducts. The comptroller and auditor general of india cag is one of the key. Companies under section 19 of cags dpc act, 1971 and supplementary audit of accounts under section 6194 of the companies act, 1956. Cag dpc act the functions of the officce of the accountant general nagaland are as indicated below.
It audits the finances of the government to maintain transparency and accountability. Section cag shall have authority to inspect any office of accounts under the control of union or state. Dpc act comptroller and auditor general of india cags. Cag seeks rti powers to access govt records india news times. Under section 23 of the dpc act, 1971, the comptroller and auditor general of india has the powers. The comptroller and auditor general of india cag plans to audit the impact of note ban and the affect it has had on government tax revenues, said cag shashi kant sharma. Instructions of government of india comptroller and auditor. Comptroller and auditor general of india download pdf. Audit wings comptroller and auditor general of india. The constitutional provisions, cags dpc act, regulations and. The current cag of india is rajiv mehrishi, who assumed office on 25 september 2017. Cag is constitutional office under article 148 appointed by president of india for period of 6 years or up to age of 65 years, whichever earlier. Welcome to the office of accountants general, kerala mandate.
Highlights of cag report on service tax service tax. Dpc act cags duties powers and conditions of service. The office of the cag is one of the most important quasijudicial bodies in india. The audit of receipts and expenditure is done under section 16 and of the cags dpc act, 1971.