The auditor general gratefully acknowledges the kind assistance and cooperation given to personnel of the auditor generals office during the conduct of this audit by. Incident to any transfer of authority under subsection a1, there shall be transferred to the recipient federal officer, employee, or agency such personnel, records, budget authority, and property of the general accounting office 31 usc 702 note. Comptroller and auditorgeneral of india 1 there shall be a comptroller and auditorgeneral of india who shall be appointed by the president by warrant under his hand and seal and shall only be removed from office in like manner and on the like grounds as a judge of the supreme court. Section 14 in the comptroller and auditor general s duties. Comptroller and auditor general united kingdom wikipedia.
These are expounded by an act of the parliament passed in 1971. Act, l971 56 of 1971 and amendment act, 1976 58 of 1976. Mar 20, 2015 the comptroller and auditor general is a prescribed person to whom whistleblowers can make protected disclosures under the public interest disclosure act 2008. The comptroller and auditor general s duties, powers and. An act to provide for an auditorgeneral, and for related purposes. Act, 1971, shall apply to the report of such test audit. The expenses incurred in the administration of the compulsory savings fund, the interest payable in terms of section 20 of the compulsory savings act, no. The propriety and efficiency audits are discretionary in nature. Comptroller and auditor general amendment act, 1993, section 3. Appropriations passed by the general assembly and approved by the governor for fiscal year 2011, as of july 1, 2010, are compiled in this volume. The role and duties of the comptroller and auditor general. Notwithstanding anytllffll contained in the foregoing provisions of this section. Comptroller and auditor general of indias duties, powers.
Comptroller and auditor general of india download pdf. The comptroller and auditor general of india cag is a constitutional authority. Relief from import duty for goods of developing countries. The auditor is appointed to find out whether proper books and accounts which are required by law have been maintained properly and whether they represent the correct view. Act, 1971, he comptroller and auditor general of india has the power to maket regulations for giving effect to the provisions of the cags dpc act, 1971, in so far as they relate to the scope and extent of his audit. Regulation act 1952 the punjab entertainment tax cinematographs shows act, 1954 and the punjab entertainment duty act, 1955 is regulated by the general principles governing the audit of receipts as laid down in chapter iv of section 11 of the comptroller and auditor general s manual of standing orders audit and provisions of this manual. Auditorgeneral, was in the service of government shall be deemed to have retired from service on the date on which he enters upon office as the comptroller and auditorgeneral but his service as comptroller and auditorgeneral shall be reckoned as continuing approved service counting for pension in the service to which he belonged. Liabilities of an auditor under the companies act income. Comptroller and auditor general, by order relieve him from the responsibility for keeping the accounts of any particular class or character. The auditor general otherwise known as ketua audit. The audit exercise is carried out on behalf of the comptroller and auditor general of india in accordance with article 151 of the constitution of india. The deputy auditorgeneral shall subject to his or her duties as accounting officer and head of the office in terms of the audit arrangements act, with regard to matters referred to in sections 3, 4 and 5, carry out the instructions given to him or her from time to time by the auditorgeneral.
General has under this act or any other act, and includes any function that the auditor. The comptroller and auditor generals remit code of audit. The act s legislative history suggests that the congress intended to insure that employees get no. Section 14 in the comptroller and auditor general s duties, powers and conditionsof service act, 1971 14. An act respecting the office of the auditor general. Comptroller and auditor general of india according to article 148 of the indian constitution 1there shall be a comptroller and auditor general of india who shall be appointed by the president by warrant under his hand and seal and shall only be removed from office in like manner and on the like grounds as a judge of the supreme court. Delegation of power of comptroller and auditor general. Report of the comptroller and auditor general of india on. Sincere appreciation is also extended to the officers of the audit. The comptroller and auditor general of india by dr. Comptroller and auditor general of indias duties, powers and.
Temporary relief from import duty for certain common wealth textiles. An amendment of this act in 1976 has relieved him from preparing the accounts of the government. Act are audited by the comptroller and auditor general of india cag under the provisions of section 619 of the companies act 1956. This act applies to government corporations established in sri lanka. Comptroller and auditor general of india download pdf september 18, 2017. Mohammad muslim chowdhury, 12th comptroller and auditor general of bangladesh. The comptroller and auditor general shall perform such duties and exercise such powers in relation to the accounts of the union and of the states as may be prescribed by parliament. The office has its origins in article 62 of the constitution of the irish free state of 1922 as implemented by the comptroller and auditorgeneral act 1923, which provided that the comptroller and auditor.
Summarized reports based on these detailed reports are furnished to the chairmen of public corporations and in the case of universities to vice chancellors of universities in terms of section 142c of the finance act no. General has when acting as auditor under the corporations act 2001. National audit act, 2008, the auditor general is mandated to audit and report to parliament, on the public accounts of uganda and of all public offices, including the courts, the central and local government administrations, universities and public institutions of like nature, and any. It includes the cag dpc act1971, amendments cags dpc act, important judgments, instructions government india, commentary. The companies in compliance with the sections 224 to 226 of the companies act, 1956 appoint an auditor through a general meeting.
Dpc act cags duties powers and conditions of service. Act, 1971, for expressing an opinion on these accounts based on the results of such audit. Comptroller and auditorgeneral of india srd law notes. Important judgements comptroller and auditor general of. An tardreachtaire cuntas agus ciste is the constitutional officer responsible for public audit in ireland.
Cag dpc act 1971 comptroller and auditor general of india. The comptroller and auditor general s duties, powers. Comptroller and auditor general amendment act, 1993. 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. The comptroller and auditorgenerals duties, powers and conditions of service act, 1971. Office of the comptroller and auditor general, bangladesh. Title i of the act specifies that, notwithstanding sec tions 6103 and 6104 of title 5, united states code, employees under a flexible work schedule are entitled to only 8 hours pay for a holiday. Terms and conditions of service of auditor general. The office of comptroller and auditor general was established under article 33 of the constitution of ireland. An introduction to the national audit office pdf 636 kb provides an overview of our work and of our annual report and accounts 201819. The material provisions of this act relating to the duties of the comptroller an auditor general are. Comptroller and auditor general duties, powers and conditions of service act, 1971. The rules, regulations, instructions, manuals and records.
General function means a function that the auditor. Chief executive has the same meaning as in the financial management and accountability act 1997. The high court and the supreme court judges salaries and conditions of service amendment bill, 2017 pdf. Allowances and pensions of cag are charged to consolidated fund of.
Federal register of legislation australian government. Cag is ranked 9 th high est office and enjoys the same status as a. The accounts certified by the statutory auditors chartered accountants appointed by the cag under the companies act are subject to. Section 16 of the dpc act, 1971 prescribes the duty of the cag to audit all. The person holding office immediately before the commencement of this act as the comptroller and auditor general shall be eligible to draw, at his option, pension at the rate at which it would be.
These offices are independent organizations with distinct cadres, separate reporting lines and management structure. The audit effort can be classified under three distinct types of audits. General law amendment act 80 of 1971 rsa rsa gg 3197. Civil liabilities of an auditor under the topics negligence, companies act, consumer protection act, unaudited statements, negligence of assistants are briefly explained. The auditor generals department aims to meet the needs and expectations of the parliament, the executive and its clients and to add value to public sector performance and accountability. This act shall be called the auditorgeneral act, 1995. The person holding office immediately before the commencement of this act as the comptroller and auditor general shall be eligible to draw, at his option, pension at the rate at which it would be admissible to, him if this act had not come into force or at the rate specified in this section.
Cag additional functions amendment act 1975 provide for the comptroller and auditor general to certify appropriation and. Superannuation and age of retirement of comptroller and auditor general. The pris come under the purview of audit under sections 14, 15, 193 and or 20 of the cags dpc act, 1971. The comptroller and auditor general is appointed by the president for a term of. An act to make new provision in place of the bank holidays act 1871, to confer power to suspend financial and other dealings on bank holidays or other days, and to amend the law relating to bills of exchange and promissory notes with reference to the maturity of bills and notes and other matters affected by the closing of banks on saturdays, and for purposes connected therewith. Role and functions of comptroller and auditor general of. Transfer of officers of minister for the environment to office of comptroller and auditor general.
For the guidance of officers and staff of the accounts department. The comptroller and auditor general audit the account of the union government and report to the president. Mandate official website of accountant general, uttar pradesh, india. In respect of madhya pradesh road transport corporation and madhya pradesh state electricity board which are statutory corporations, the comptroller and auditor general of india is the sole auditor. Comptroller and auditor general of india wikipedia. Finance act 1971 chapter 68 arrangement of sections part i customs and excise section 1. Comptroller and auditor general of india on general and social sector for the year ended march 2017 government of karnataka report no. Examination by comptroller and auditor general of economy and efficiency in use of resources and of effectiveness of certain management systems.
At its top level, it divides the world of legislation into fifty topicallyorganized titles, and each title is further subdivided into any number of logical subtopics. The accounts certified by the statutory auditors chartered accountants appointed by the comptroller and auditor general under the companies act are subject to supplementary audit by officers of. The comptroller and auditor generals duties, powers and conditions of service act, 1971. The comptroller and auditor general c ag is the sole authority prescribed in the constitution entrusted with the responsibility of audit of accounts of the union and of the states. An act to strengthen parliamentary control and supervision of expenditure of public money by making new provision for the appointment and status of the comptroller and auditor general, establishing a public accounts commission and a national audit office and making new provision for promoting economy, efficiency and effectiveness in the use of such. Financial audit, compliance audit and performance audit. For the purpose of assisting him in the audit, the auditor general may, if he thinks it necessary to do so, employ the services of any qualified auditor or auditors who shall act under his direction and control. Audit of accounts of moneys administered by or under control of oireachtas. Report of the comptroller and auditor general of india.
Displayed here are links to compilations of the principal, the most current at the top of the list. Excise duty on gas for use as fuel for road vehicles. Comptroller and auditor general cag is the guardian or caretaker of the national purse. Power, duties, liabilities of company auditor under. Under the provisions of article 147 of the constitution of india the c. The new role, which is somewhat vague and overlapping makes him more of a auditor general. He is appointed by the president of india for a tenure of 6 years. He and the staff of the nao about 800 people are independent of government.
An auditor general, also known in some countries as a comptroller general or comptroller and auditor general, is a senior civil servant charged with improving government accountability by auditing and reporting on the governments operations. The comptroller and auditor general cag of india is an authority, established by article 148. Mar 20, 2017 comptroller and auditor general of india. This chapter shall be known as the national public auditor act of the federated states of micronesia. Comptroller and auditorgeneral additional functions act. Banking and financial dealings act 1971 legislation. The permanent secretary, ministry of transport and works. Salary is same as that of judge of the supreme court. Direction applying the auditor general act sustainable development strategy requirements to certain departments sor2007165 repealed regulations made under this act. Comptroller and auditor general of india cag under the provisions of section 619 of the companies act, 1956. The comptroller and auditor general determines whether and to what extent he should extend his audit into these areas. The united states code is meant to be an organized, logical compilation of the laws passed by congress.
Amendments to the cags dpc act, 1971 comptroller and. The duties of a company auditor under companies act 20 may be discussed under the following heads. Direction applying the auditor general act sustainable development strategy requirements to certain departments repealed si2004109. The affidavit discloses that under section 23 of the act the scope and extent of audit is determined by the comptroller and auditor general and that the accounts of the ministry of finance as well as the appropriation account of the government of india are audited at regular frequency by the comptroller and auditor general. Audit of receipts and expenditure of bodies or authorities substantially financed from union of state revenues. The constitution of india has mandated comptroller and auditor general as auditor. C hartered accountants appointed by the comptroller and auditor general under the companies act are subject to supplementary audit by officers of the cag, and the cag gives his comments. To avoid repetition, quotations from the text of appropriation bills omit the uniform. Cag dpc act 1971 pdf 2 cags duties i compilation and keeping of accounts and audit provisions relating to sns. Dpc act comptroller and auditor general of india this page uses javascript. It is a prime requirement under section 146, that the company must send all notices and communication to the auditor, relating to any general. Whereas clause 3 of article 128 of the constitution of the peoples republic of bangladesh provides that parliament may by law require the comptroller and auditor general to exercise such functions, in addition to those in clause 1 of that article, as. Comptroller and auditor general of india download pdf september 18, 2017 cag is constitutional office under a rticle 148 appointed by president o f india for period of 6 years or up to age of 65 years, which ever earlier. Generals duties, powers and conditions of service act, 1971.
The role, function and duties of the comptroller and auditor general cag are elaborated by an act of the parliament passed in 1971. Any power exercisable by the comptroller and auditor general under the provisions of this act, or any other law may be exercised by such officer of his department as may be authorised by him in this behalf by general or special order. Article 148a according to this articlethere shall be a comptroller and auditor general of india cagi appointed by the president and may be removed on like grounds and in the like manner as a judge of supreme court is removed. Conduct of business of office of comptroller and auditor general. Authorised by the act parliamentary counselalso accessible at. An act to prescribe certain additional functions of the comptroller and auditor general. With the closure of the audit commission, the government widened the comptroller and auditor generals remit as a prescribed person. This has been passed only in the english medium in the parliament of sri lanka and there is no sinhala version. Manual of instructions for audit of panchayati raj. Chapter 4, originally reserved for the public auditor in the 1982 edition of the code, has been renumbered chapter 5 by the codifiers herein.
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