Cag dpc act 1971 pdf

The list of the departments whose audit is being conducted in the group are given below. Goa tillari irrigation development corporation gtidc auditable under section 19 of dpc act. Official website of accountant general, uttar pradesh, india. International conference on paradigm shift in taxation, accounting, 67 page. Auditor12 bodies subauditors, 292 bodies including units of prasar. Presentation on the provisions of cags dpc act, 1971. The special cell audit branch with three headquarters sections and 12. The office is also responsible for the audit of bodiesauthorities under sections 14,15 and 20 of the cag s dpc act, 1971. Dpc act comptroller and auditor general of india cag. The provisions of the constitution of india and cags dpc act are as follows. Amendments to the cags dpc act, 1971 comptroller and. Feb 24, 2014 the cag of india holds office for term of 6yrs or until attains age of 65yrs whichever is earlier as per law of parliament cag dpc act 1971. General regulations as per regulation 12 ibid, applicability of these regulations is as under. No name of organization audited under cag dpc act,1971 section remarks 1.

The cag is also the external auditor of governmentowned corporations and conducts. 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. In india the institution of cag only audits the accounts after the. In this case decided by the supreme court, the petitioner submitted that cag of india has no power to give performance audit report and the provisions in the regulations of audit and accounts, 2007 framed under the cagdpcact, 1971 empowering the cag to conduct performance audit is violative of. Comptroller and auditor general of india is the apex authority responsible for external and internal audits of the expenses of the national and state governments.

Statute dpc act, 1971 duties, powers and conditions of service act lays. 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. Services act, 1958 41 of 1958 hereafter in this act referred to as the supreme court judges act, as amended from time to time. The cag of india holds office for term of 6yrs or until attains age of 65yrs whichever is earlier as per law of parliament cag dpc act 1971.

This issues in exercise of the delegated powers in consultation with the integrated. Dpc act cags duties powers and conditions of service. Introduction the comptroller and auditor general of india is an authority established by the constitution of india. This question is for testing whether you are a human visitor and to prevent automated spam submission. Dec 16, 2014 report of cag of union accounts to be submitted to president who causes them to be laid before each house of parliament. The issues noticed in the course of test audit for the period 201516 as well as. General regulations as per regulation 12 ibid, applicability of these regulations is as. Brief summaries of the performance audits are discussed in the following paragraphs.

Cag of india shall perform such duties as given and such powers with regard to the accounts of the. Comptroller and auditor general of india download pdf. For each financial year the office prepares the audit report civil incorporating the audit findings of the state civil offices. Activity chart comptroller and auditor general of india. Dpc act, 1971 recommended teaching with technology. Cag is ranked 9 th highest office and enjoys the same status as a judge of supreme court. Besides, this group is also responsible for the audit of four finance appropriation accounts, one principal chief controller of accounts office, certification of accounts of three autonomous bodies under these ministries.

As per the provisions of the constitution, the cags dpc duties, powers and conditions of service act was enacted. May 14, 2020 cag dpc act 1971 pdf 2 cags duties i compilation and keeping of accounts and audit provisions relating to sns. The office is also responsible for the audit of bodiesauthorities under sections 14,15 and 20 of the cags dpc act, 1971. The cag is the sole auditor in respect of 33 autonomous bodies which are audited under sections 1922, 1933 and 2014 of the said act. Report of cag of state accounts to be submitted to governor who causes them to be laid before state legislature.

Audit of government companies is also conducted under section 191 of the cags dpc act. Audit wings comptroller and auditor general of india. Government companies and corporations under the companys act 1956 read with cags dpc act, 1971. The office of cag becomes vacant if he resigns or removed by parliament only on grounds as of judge of sc or he has completed his term. The office of the cag is one of the most important quasijudicial bodies in india. 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. In this case decided by the supreme court, the petitioner submitted that cag of india has no power to give performance audit report and the provisions in the regulations of audit and accounts, 2007 framed under the cag dpc act, 1971 empowering the cag to conduct performance audit is violative of the constitution. No name of organization audited under cag dpc act, 1971 section remarks 1. Comptroller and auditor general of india ras exam preparation. Report of cag of union accounts to be submitted to president who causes them to be laid before each house of parliament. The cag also conducts audit of lsgis under the provisions of section 14 and 15 of the act ibid wherever applicable. Report of the comptroller and auditor general of india.

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. This manual deals with general and detailed procedure to be followed in conducting local. 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. Amendments to the cags dpc act, 1971 official website of. Brochure on duties and powers of the comptroller and auditor general of india under the cags dpc act, 1971 was first published in 1980 and then in 1992. Autonomous bodies2 which are audited under section 20 1 and 19 3 of the said act. The report contains significant results of the audit of the panchayat raj institutions and urban local bodies in the state including the departments concerned. 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. Duties and powers of the comptroller and auditorgeneral. Read on to more about the cag of india for upsc 2020. It shall be the duty of the cag to audit all receipts which are payable into the consolidated fund of india and of each state and of each union territory having legislative assembly. Chapter i comptroller and auditor general of india. A presentation on the audit mandate of sai of india as per various provisions contained in the comptroller and auditor generals duties, power and conditions. The audit of receipts and expenditure is done under section 16 and of the cags dpc act, 1971.

The court has held under the constitutional scheme of every rupee flowing into the. Report of the comptroller and auditor general of india on. Cag dpc act 1971 enacted by the parliament several other acts of parliament read with cag dpc act regulations on audit and accounts issued by cag of india under section 23 of cag act judicial pronouncements. The economic sectorii is responsible for audit of the revenue and expenditure of departments of government of goa. It audits the finances of the government to maintain transparency and accountability. Aug 03, 2019 cag dpc act 1971 pdf 2 cags duties i compilation and keeping of accounts and audit provisions relating to sns. The current cag of india is rajiv mehrishi, who assumed office on 25 september 2017. It is here, the official who is in charge of settlement of cag audit objections will have to. Executive summary section 16 of cag s 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. The cag provides technical guidance and supervision tgs under section 201 of cags dpc act, 1971 for the proper maintenance of accounts and audit of lsgis. Comptroller and auditor general of india cag polity study 91 duration.

Apr 24, 2020 cag dpc act 1971 pdf admin april 24, 2020 2 cags duties i compilation and keeping of accounts and audit provisions relating to sns. Act, 20 and implementation of rashtriya madhyamik shiksha abhiyan. Iosr journal of business and management iosrjbm eissn. Audit under sections 14 and 15 of cags dpc act, 1971 3. Dpc act full pdf download pdf file that opens in new window. Comptroller and auditor general of india wikipedia.

Sep 17, 2015 presentation on the provisions of cag s dpc act, 1971. Instructions of government of india comptroller and auditor. Powers and conditions of service act, 1971 amendments to the cags dpc act, 1971. Under section 23 of the dpc act, 1971, the comptroller and auditor general of india has the powers.