Skip to main content

The Comptroller Auditor-General's (Duties, Powers and Conditions of Service) Act, 1971

Central

An Act to determine the conditions of service of the Comptroller and Auditor-General of India and to prescribe his duties and powers and for matters connected therewith or incidental thereto.

Act number
56 of 1971
Ministry
Ministry of Finance
Department
Department of Economic Affairs
Enacted
15 Dec 1971

Source: IndiaCode Portal, Legislative Department, Ministry of Law and Justice, Government of India. Open on India Code Check against the official text before relying on it.

27 sections

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