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

PRELIMINARY

Section 1 — Short title.

This Act may be called the Comptroller and Auditor-General’s (Duties, Powers and Conditions of Service) Act, 1971.

Browse all 27 sections
  1. 1.Short title.
  2. 2.Definitions.
  3. 3.Salary.
  4. 4.Term of office.
  5. 5.Leave.
  6. 6.Pension.
  7. 7.[Omitted.].
  8. 8.Right to subscribe to General Provident Fund.
  9. 9.Other conditions of service.
  10. 10.Comptroller and Auditor-General to compile accounts of Union and States.
  11. 11.Comptroller and Auditor-General to prepare and submit accounts to the President, Governors of States and Administrators of Union territories having Legislative Assemblies.
  12. 12.Comptroller and Auditor-General to give information and render assistance to the Union and States.
  13. 13.General provisions relating to audit.
  14. 14.Audit of receipts and expenditure of bodies or authorities substantially financed from Union or State Revenues.
  15. 15.Functions of Comptroller and Auditor-General in the case of grants or loans given to other authorities or bodies.
  16. 16.Audit of receipts of Union or of States.
  17. 17.Audit of accounts of stores and stock.
  18. 18.Powers of Comptroller and Auditor-General in connection with audit of accounts.
  19. 19.Audit of Government companies and corporations.
  20. 19A.Laying of reports in relation to accounts of Government companies and corporations.
  21. 20.Audit of accounts of certain authorities or bodies.
  22. 21.Delegation of power of Comptroller and Auditor-General.
  23. 22.Power to make rules.
  24. 23.Power to make regulations.
  25. 24.Power to dispense with detailed audit.
  26. 25.Repeal.
  27. 26.Removal of doubts.