FUNCTIONS
Constitutional provision
The Comptroller and Auditor General of India derives his authority and performs duties under the provisions of Articles 149 to 151 of the Constitution of India. Article 149 of the Constitution provides that the Comptroller and Auditor General of India shall exercise such powers and perform such duties in relation to the accounts of the Union and of the States and of any other authority or body as may be prescribed by or under any law made by Parliament. To enable the CAG to discharge his constitutional duties, the Parliament had enacted the Comptroller and Auditor General’s (Duties, Powers and Conditions of Service) Act, 1971 on 15th December 1971.
General Provisions relating to Audit
The provision relating to audit are embodied in Sections 13 to 21, 23 and 24 of the Comptroller and Auditor General’s (Duties, Powers and Conditions of Service) Act, 1971.
Note: Section 21 of the Act relates to both accounts and audit.
Duties of Indian Audit and Accounts Department
The Indian Audit and Accounts Department, functioning under the Comptroller and Auditor General, derives its authority and the powers for performance of its duties on his behalf under the provisions of Section 21 of the Act. Under the special and general directions given by the Comptroller and Auditor General from time to time, the Accountants General and other officers and establishments of the Indian Audit and Accounts Department perform such duties and functions as are imposed on or undertaken by the Comptroller and Auditor General under the provisions of the Constitution, or of any law made by Parliament.
It is essential that an Accountant General should work in close coordination with the Government concerned in order to enforce propriety and secure regularity in public expenditure. The Accountant General is entitled to seek the support of the Finance Ministry/Department in case of disregard to any financial rule or order or failure of any authority to maintain the prescribed accounts. He may seek their assistance where necessary