Mandate

The audit mandate of IA&AD is derived from Articles 149 & 151 of the Constitution of India. Article 149 of the Constitution envisages that CAG shall perform such duties and exercise such powers in relation to the accounts of the Union, States and of any authority or body as may be prescribed by or under any law made by Parliament. Article 151 of the Constitution of India provides that the reports of the CAG of India relating to accounts of the Union or State shall be submitted to the President or the Governor of State respectively, who shall cause them to be laid before each House of Parliament/Legislature of the State. The statutory position is established under the CAG’s (Duties, Powers and Conditions of Service) Act 1971. CAG’s Regulation on Audit and Accounts, 2020 provides appropriate guidance on the various audits undertaken by IA&AD.