{"id":12199,"date":"2026-03-15T14:32:19","date_gmt":"2026-03-15T14:32:19","guid":{"rendered":"https:\/\/promotionexams.com\/?page_id=12199"},"modified":"2026-03-15T14:37:57","modified_gmt":"2026-03-15T14:37:57","slug":"cag-dpc-act-notes","status":"publish","type":"page","link":"https:\/\/promotionexams.com\/?page_id=12199","title":{"rendered":"CAG DPC ACT NOTES"},"content":{"rendered":"\t\t
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\n\t\t\t\t\t\n\n\n\n\nCAG (DPC) Act, 1971 \u2014 Complete Study Notes<\/title>\n\n<style>\n *, *::before, *::after { box-sizing: border-box; margin: 0; padding: 0; }\n :root {\n --navy: #0a1520;\n --blue: #0d3d6b;\n --teal: #084d42;\n --amber: #7a4500;\n --red: #7a1a1a;\n --green: #0d4a25;\n --purple: #3a1f6e;\n --text: #0a0f18;\n --muted: #2a3540;\n --border: #c0ceda;\n }\n html { scroll-behavior: smooth; }\n body { font-family: 'Bookman Old Style','Bookman','URW Bookman L',Georgia,serif; background:#fff; color:var(--text); font-size:15px; line-height:1.85; }\n a { text-decoration:none; color:inherit; }\n\n \/* HERO *\/\n .hero { width:100%; background:#0a1520; padding:0; color:#fff; position:relative; overflow:hidden; }\n .hero-bg { position:absolute; inset:0;\n background: radial-gradient(ellipse 800px 400px at 90% 0%, rgba(180,120,0,0.12) 0%, transparent 55%),\n radial-gradient(ellipse 600px 350px at 0% 100%, rgba(13,77,107,0.18) 0%, transparent 55%),\n linear-gradient(160deg, #0a1520 0%, #0d2540 50%, #0a1a30 100%);\n pointer-events:none; 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border-top:1.5px dashed #b0c0d0; margin:44px 0; }\n\n \/* RESPONSIVE *\/\n @media(max-width:860px) {\n .layout { grid-template-columns:1fr; gap:32px; padding:28px 24px 64px; }\n .sidebar { position:static; }\n .stat-grid { grid-template-columns:1fr 1fr; }\n .judgment-grid { grid-template-columns:1fr; }\n .hero-inner { grid-template-columns:1fr; gap:26px; padding:44px 28px 48px; }\n .hero-right { display:none; }\n .hero-ring { display:none; }\n .hero-ref-strip { padding:13px 28px; }\n .breadcrumb-bar { padding:10px 24px; }\n }\n @media(max-width:520px) {\n .hero h1 { font-size:22px; }\n .stat-grid { grid-template-columns:1fr 1fr; }\n }\n<\/style>\n<\/head>\n<body>\n\n<!-- HERO -->\n<div class=\"hero\">\n <div class=\"hero-bg\"><\/div>\n <div class=\"hero-grid\"><\/div>\n <div class=\"hero-ring\"><\/div>\n <div class=\"hero-accent\"><\/div>\n\n <div class=\"hero-inner\">\n <div class=\"hero-left\">\n <div class=\"hero-eyebrow\">\u2696\ufe0f Constitutional Audit Law \u2014 Study Notes<\/div>\n <h1><span class=\"accent\">Comptroller & Auditor General's<br>(Duties, Powers & Conditions<br>of Service) Act, 1971<\/span><\/h1>\n <div class=\"hero-meta\">\n <span class=\"hero-meta-item\">Act No. \u2014 1971<\/span>\n <span class=\"hero-meta-item\">In force: 15 December 1971<\/span>\n \n <span class=\"hero-meta-item\">Amended: 1976, 1984, 1987, 1994<\/span>\n <\/div>\n <\/div>\n <\/div>\n\n<\/div>\n\n<!-- BREADCRUMB -->\n<div class=\"breadcrumb-bar\">\n <div class=\"breadcrumb-inner\">\n <a href=\"#\">Home<\/a><span class=\"sep\">\u203a<\/span>\n <a href=\"#\">Audit & Accounts Law<\/a><span class=\"sep\">\u203a<\/span>\n CAG (DPC) Act, 1971 \u2014 Study Notes\n <\/div>\n<\/div>\n\n<div class=\"layout\">\n <aside class=\"sidebar\">\n <div class=\"toc-card\">\n <div class=\"toc-card-title\">Table of Contents<\/div>\n <ul class=\"toc-list\">\n <li><a href=\"#ch1\">Ch. I \u2014 Preliminary<\/a>\n <ul class=\"toc-sub\">\n <li><a href=\"#sec1\">Sec. 1 \u2014 Short Title<\/a><\/li>\n <li><a href=\"#sec2\">Sec. 2 \u2014 Definitions<\/a><\/li>\n <\/ul>\n <\/li>\n <li><a href=\"#ch2\">Ch. II \u2014 Salary & Service Conditions<\/a>\n <ul class=\"toc-sub\">\n <li><a href=\"#sec3\">Sec. 3 \u2014 Salary<\/a><\/li>\n <li><a href=\"#sec4\">Sec. 4 \u2014 Term of Office<\/a><\/li>\n <li><a href=\"#sec5\">Sec. 5 \u2014 Leave<\/a><\/li>\n <li><a href=\"#sec6\">Sec. 6 \u2014 Pension<\/a><\/li>\n <li><a href=\"#sec8\">Sec. 8 \u2014 GPF Subscription<\/a><\/li>\n <li><a href=\"#sec9\">Sec. 9 \u2014 Other Conditions<\/a><\/li>\n <\/ul>\n <\/li>\n <li><a href=\"#ch3\">Ch. III \u2014 Duties & Powers<\/a>\n <ul class=\"toc-sub\">\n <li><a href=\"#sec10\">Sec. 10 \u2014 Compile Accounts<\/a><\/li>\n <li><a href=\"#sec11\">Sec. 11 \u2014 Prepare & Submit Accounts<\/a><\/li>\n <li><a href=\"#sec12\">Sec. 12 \u2014 Information & Assistance<\/a><\/li>\n <li><a href=\"#sec13\">Sec. 13 \u2014 General Audit Duty<\/a><\/li>\n <li><a href=\"#sec14\">Sec. 14 \u2014 Substantially Financed Bodies<\/a><\/li>\n <li><a href=\"#sec15\">Sec. 15 \u2014 Grants\/Loans Scrutiny<\/a><\/li>\n <li><a href=\"#sec16\">Sec. 16 \u2014 Audit of Receipts<\/a><\/li>\n <li><a href=\"#sec17\">Sec. 17 \u2014 Stores & Stock<\/a><\/li>\n <li><a href=\"#sec18\">Sec. 18 \u2014 Powers in Audit<\/a><\/li>\n <li><a href=\"#sec19\">Sec. 19 \u2014 Govt. Companies & Corporations<\/a><\/li>\n <li><a href=\"#sec19a\">Sec. 19A \u2014 Laying of Reports<\/a><\/li>\n <li><a href=\"#sec20\">Sec. 20 \u2014 Other Bodies (Discretionary)<\/a><\/li>\n <\/ul>\n <\/li>\n <li><a href=\"#ch4\">Ch. IV \u2014 Miscellaneous<\/a>\n <ul class=\"toc-sub\">\n <li><a href=\"#sec21\">Sec. 21 \u2014 Delegation<\/a><\/li>\n <li><a href=\"#sec22\">Sec. 22 \u2014 Rules (Central Govt.)<\/a><\/li>\n <li><a href=\"#sec23\">Sec. 23 \u2014 Regulations (CAG)<\/a><\/li>\n <li><a href=\"#sec24\">Sec. 24 \u2014 Dispense Detailed Audit<\/a><\/li>\n <li><a href=\"#sec25\">Sec. 25 & 26 \u2014 Repeal & Doubts<\/a><\/li>\n <\/ul>\n <\/li>\n <li><a href=\"#ch5\">Amendments<\/a>\n <ul class=\"toc-sub\">\n <li><a href=\"#am1976\">1976 Amendment<\/a><\/li>\n <li><a href=\"#am1984\">1984 Amendment<\/a><\/li>\n <li><a href=\"#am1987\">1987 Amendment<\/a><\/li>\n <li><a href=\"#am1994\">1994 Amendment<\/a><\/li>\n <\/ul>\n <\/li>\n <li><a href=\"#ch6\">Key Judgements<\/a>\n <ul class=\"toc-sub\">\n <li><a href=\"#j1\">Arvind Gupta \u2014 Performance Audit<\/a><\/li>\n <li><a href=\"#j2\">Reghu Nath Kelkar \u2014 Scope of Audit<\/a><\/li>\n <li><a href=\"#j3\">NDDB \u2014 Secs. 14, 15, 19<\/a><\/li>\n <li><a href=\"#j4\">Arun Aggarwal \u2014 CAG Report in Court<\/a><\/li>\n <li><a href=\"#j5\">Balaji \u2014 Timing of CAG Duty<\/a><\/li>\n <\/ul>\n <\/li>\n <\/ul>\n <\/div>\n <\/aside>\n\n <main class=\"article\">\n\n <!-- CH I -->\n <div class=\"chapter-heading-block\" id=\"ch1\">\n <span class=\"chapter-badge\">Chapter I<\/span>\n <h2>Preliminary<\/h2>\n <\/div>\n\n <div class=\"section-heading-block\" id=\"sec1\">\n <span class=\"section-badge\">SEC. 1<\/span>\n <h3>Short Title & Background<\/h3>\n <\/div>\n <ul class=\"icon-list\">\n <li><span class=\"ico\">\ud83d\udcdc<\/span><span><strong>Full name:<\/strong> Comptroller and Auditor-General's (Duties, Powers and Conditions of Service) Act, 1971.<\/span><\/li>\n <li><span class=\"ico\">\ud83d\udcc5<\/span><span>Came into force: <strong>15 December 1971<\/strong>. Enacted under Articles 148(3) and 149 of the Constitution.<\/span><\/li>\n <li><span class=\"ico\">\ud83d\udd04<\/span><span>Replaces the CAG (Conditions of Service) Act, 1953 and the Government of India (Audit & Accounts) Order, 1936.<\/span><\/li>\n <li><span class=\"ico\">\ud83d\udccb<\/span><span>Covers: (a) salary and service conditions of the CAG; (b) duties and powers in relation to accounts and audit of Union, States, UTs, and other bodies.<\/span><\/li>\n <\/ul>\n\n <div class=\"section-heading-block\" id=\"sec2\">\n <span class=\"section-badge\">SEC. 2<\/span>\n <h3>Definitions<\/h3>\n <\/div>\n <table class=\"compare-table\">\n <thead><tr><th>Term<\/th><th>Meaning<\/th><\/tr><\/thead>\n <tbody>\n <tr><td><strong>Accounts<\/strong><\/td><td>For commercial undertakings \u2014 includes trading, manufacturing, P&L accounts, balance sheets and other subsidiary accounts.<\/td><\/tr>\n <tr><td><strong>Appropriation Accounts<\/strong><\/td><td>Accounts relating expenditure to specific heads as authorised by Parliament\/Legislature under the Constitution or GOT Act, 1963 \u2014 for Consolidated Fund of India, a State, or a UT with Legislative Assembly.<\/td><\/tr>\n <tr><td><strong>CAG<\/strong><\/td><td>Comptroller and Auditor-General of India appointed under <strong>Article 148<\/strong> of the Constitution.<\/td><\/tr>\n <tr><td><strong>State<\/strong><\/td><td>A State specified in the <strong>First Schedule<\/strong> to the Constitution.<\/td><\/tr>\n <tr><td><strong>Union<\/strong><\/td><td>Includes a Union Territory \u2014 whether or not having a Legislative Assembly.<\/td><\/tr>\n <\/tbody>\n <\/table>\n\n <hr class=\"section-divider\">\n\n <!-- CH II -->\n <div class=\"chapter-heading-block\" id=\"ch2\">\n <span class=\"chapter-badge\">Chapter II<\/span>\n <h2>Salary & Other Conditions of Service<\/h2>\n <\/div>\n\n <div class=\"stat-grid\">\n <div class=\"stat-card blue-hi\">\n <span class=\"big-icon\">\ud83d\udcb0<\/span>\n <div class=\"stat-label\">Salary<\/div>\n <div class=\"stat-amount\">= SC Judge<\/div>\n <div class=\"stat-sub\">Equal to salary of a Judge of the Supreme Court<\/div>\n <\/div>\n <div class=\"stat-card amber-hi\">\n <span class=\"big-icon\">\ud83d\udcc5<\/span>\n <div class=\"stat-label\">Term of Office<\/div>\n <div class=\"stat-amount\">6 years<\/div>\n <div class=\"stat-sub\">Or age 65 \u2014 whichever is earlier<\/div>\n <\/div>\n <div class=\"stat-card teal-hi\">\n <span class=\"big-icon\">\ud83c\udfdb\ufe0f<\/span>\n <div class=\"stat-label\">Pension (post-1987)<\/div>\n <div class=\"stat-amount\">= SC Judge<\/div>\n <div class=\"stat-sub\">Equal to pension of a Judge of the Supreme Court<\/div>\n <\/div>\n <div class=\"stat-card green-hi\">\n <span class=\"big-icon\">\ud83d\udcdd<\/span>\n <div class=\"stat-label\">Resign \u2014 To<\/div>\n <div class=\"stat-amount\">President<\/div>\n <div class=\"stat-sub\">By writing under hand addressed to the President<\/div>\n <\/div>\n <\/div>\n\n <div class=\"section-heading-block\" id=\"sec3\">\n <span class=\"section-badge\">SEC. 3<\/span>\n <h3>Salary<\/h3>\n <\/div>\n <ul class=\"icon-list\">\n <li><span class=\"ico\">\ud83d\udcb0<\/span><span>Salary = <strong>salary of a Judge of the Supreme Court<\/strong>.<\/span><\/li>\n <li><span class=\"ico\">\u2702\ufe0f<\/span><span>If the CAG was already drawing a pension for previous service before assuming office \u2192 salary is <strong>reduced by: (a) the amount of that pension; and (b) the commuted value of any portion of pension received in lump sum<\/strong>.<\/span><\/li>\n <li><span class=\"ico\">\ud83d\udccc<\/span><span>Disability\/wound pension is excluded from the deduction.<\/span><\/li>\n <\/ul>\n\n <div class=\"section-heading-block\" id=\"sec4\">\n <span class=\"section-badge\">SEC. 4<\/span>\n <h3>Term of Office<\/h3>\n <\/div>\n <ul class=\"icon-list\">\n <li><span class=\"ico\">\ud83d\udcc5<\/span><span>Term: <strong>6 years<\/strong> from date of assuming office.<\/span><\/li>\n <li><span class=\"ico\">\ud83c\udf82<\/span><span>If he reaches <strong>age 65 before completing 6 years<\/strong> \u2192 vacates on attaining 65.<\/span><\/li>\n <li><span class=\"ico\">\u2709\ufe0f<\/span><span>May <strong>resign at any time<\/strong> by writing addressed to the President.<\/span><\/li>\n <li><span class=\"ico\">\ud83d\udccc<\/span><span>For a CAG holding office before this Act commenced, the 6-year term is counted from the date he had originally assumed office.<\/span><\/li>\n <\/ul>\n\n <div class=\"section-heading-block\" id=\"sec5\">\n <span class=\"section-badge\">SEC. 5<\/span>\n <h3>Leave<\/h3>\n <\/div>\n <ul class=\"icon-list\">\n <li><span class=\"ico\">\ud83d\udd39<\/span><span><strong>Former Govt. servant:<\/strong> Leave as per rules of his previous service; can carry forward leave credit from that service \u2014 but only during tenure, not after.<\/span><\/li>\n <li><span class=\"ico\">\ud83d\udd39<\/span><span><strong>Any other person:<\/strong> Leave as per IAS rules.<\/span><\/li>\n <li><span class=\"ico\">\ud83d\udd11<\/span><span>Power to grant, refuse, revoke or curtail leave vests in the <strong>President<\/strong>.<\/span><\/li>\n <\/ul>\n\n <div class=\"section-heading-block\" id=\"sec6\">\n <span class=\"section-badge\">SEC. 6<\/span>\n <h3>Pension \u2014 Rules & Entitlements<\/h3>\n <\/div>\n\n <ul class=\"icon-list\">\n <li><span class=\"ico\">\ud83d\udd39<\/span><span><strong>Former Govt. servant:<\/strong> Deemed to have retired from service on the date he enters office as CAG. His service as CAG is reckoned as <strong>continuing approved service<\/strong> counting for pension in his original service.<\/span><\/li>\n <li><span class=\"ico\">\ud83d\udd39<\/span><span><strong>Original provision (all categories):<\/strong> On demitting office, eligible to a pension of <strong>\u20b915,000 p.a.<\/strong> \u2014 inclusive of all pensions payable and commuted portions. If service rules entitle him to a higher amount, the higher amount is payable.<\/span><\/li>\n <li><span class=\"ico\">\ud83d\udd39<\/span><span><strong>Resignation cases:<\/strong> Pension of <strong>\u20b92,000 p.a. per completed year<\/strong> as CAG \u2014 subject to the \u20b915,000 ceiling.<\/span><\/li>\n <li><span class=\"ico\">\ud83d\udd38<\/span><span><strong>After 1984 Amendment \u2014 Former Govt. servant:<\/strong> Pension as per his service rules (CAG service counted as approved service) <strong>plus a special pension of \u20b9700 p.a.<\/strong> for each completed year as CAG.<\/span><\/li>\n <li><span class=\"ico\">\ud83d\udd38<\/span><span><strong>After 1984 Amendment \u2014 Person with prior Govt. pension:<\/strong> Previous service pension <strong>plus a special pension of \u20b9700 p.a.<\/strong> for each completed year as CAG.<\/span><\/li>\n <li><span class=\"ico\">\u2b50<\/span><span><strong>After 1987 Amendment (demitting on or after 16 Dec 1987 \u2014 all categories):<\/strong> Pension <strong>equal to that of a Judge of the Supreme Court<\/strong> \u2014 per Part III of the Schedule to the SC Judges Act for those with prior Govt. service; per Part I for others. Also entitled to family pension, gratuity and commutation of pension on par with SC Judges.<\/span><\/li>\n <li><span class=\"ico\">\u2b50<\/span><span><strong>After 1994 Amendment \u2014 Retrospective benefit:<\/strong> Those who had demitted office <em>before<\/em> 16 Dec 1987 are also entitled to the SC Judge-equivalent pension \u2014 <strong>with effect from 16 Dec 1987<\/strong>.<\/span><\/li>\n <\/ul>\n\n <div class=\"callout teal\">\n <div class=\"callout-label\">\ud83d\udccc \"Demission\" \u2014 When is CAG deemed to have demitted office?<\/div>\n <ul class=\"icon-list\">\n <li><span class=\"ico\">\u2705<\/span><span>Completed 6-year term (Sec. 4)<\/span><\/li>\n <li><span class=\"ico\">\u2705<\/span><span>Attained age 65<\/span><\/li>\n <li><span class=\"ico\">\u2705<\/span><span>Demission medically certified as due to ill-health<\/span><\/li>\n <li><span class=\"ico\">\u2705<\/span><span>Resignation (treated separately \u2014 less favourable pension)<\/span><\/li>\n <\/ul>\n <\/div>\n\n <div class=\"section-heading-block\" id=\"sec8\">\n <span class=\"section-badge\">SEC. 8<\/span>\n <h3>Right to Subscribe to GPF<\/h3>\n <\/div>\n <ul class=\"icon-list\">\n <li><span class=\"ico\">\ud83d\udcb3<\/span><span>Every person holding office as CAG is entitled to subscribe to the <strong>General Provident Fund (Central Services)<\/strong>.<\/span><\/li>\n <\/ul>\n\n <div class=\"section-heading-block\" id=\"sec9\">\n <span class=\"section-badge\">SEC. 9<\/span>\n <h3>Other Conditions of Service<\/h3>\n <\/div>\n <ul class=\"icon-list\">\n <li><span class=\"ico\">\u2696\ufe0f<\/span><span>Conditions relating to <strong>TA, rent-free residence, income-tax exemption on it, conveyance, sumptuary allowance, medical facilities<\/strong> = applicable to a Judge of the Supreme Court under Chapter IV of the Supreme Court Judges (Conditions of Service) Act, 1958 \u2014 apply to both serving and <em>retired<\/em> CAG.<\/span><\/li>\n <li><span class=\"ico\">\ud83d\udccc<\/span><span>Proviso: A former Govt. servant-turned-CAG cannot get <em>less favourable terms<\/em> than he would have received in his original service \u2014 treating CAG service as continuing service.<\/span><\/li>\n <\/ul>\n\n <hr class=\"section-divider\">\n\n <!-- CH III -->\n <div class=\"chapter-heading-block\" id=\"ch3\">\n <span class=\"chapter-badge\">Chapter III<\/span>\n <h2>Duties & Powers of the CAG<\/h2>\n <\/div>\n\n <div class=\"section-heading-block\" id=\"sec10\">\n <span class=\"section-badge\">SEC. 10<\/span>\n <h3>Compile Accounts of Union & States<\/h3>\n <\/div>\n <ul class=\"icon-list\">\n <li><span class=\"ico\">\ud83d\udcca<\/span><span>CAG is responsible for: (a) <strong>compiling accounts of the Union and each State<\/strong> from initial\/subsidiary accounts submitted by treasuries and offices; (b) keeping necessary related accounts.<\/span><\/li>\n <li><span class=\"ico\">\ud83d\udd13<\/span><span><strong>President may relieve CAG<\/strong> (after consultation) from compiling Union accounts (wholly or gradually) or accounts of any particular service\/department.<\/span><\/li>\n <li><span class=\"ico\">\ud83d\udd13<\/span><span><strong>Governor may relieve CAG<\/strong> (with prior Presidential approval + consultation with CAG) from compiling State accounts or any particular service\/department accounts.<\/span><\/li>\n <li><span class=\"ico\">\ud83d\udd13<\/span><span><strong>President may relieve CAG<\/strong> (after consultation) from keeping accounts of any particular class or character.<\/span><\/li>\n <li><span class=\"ico\">\ud83d\udccc<\/span><span>Pre-existing arrangements by others (before Act) continue unless revoked by order of President or Governor.<\/span><\/li>\n <\/ul>\n\n <div class=\"callout\">\n <div class=\"callout-label\">\ud83d\udccb Current Position (as of 1976 onwards)<\/div>\n <p>CAG has been relieved of compiling accounts of most Union Ministries (except Indian Audit & Accounts Dept. and pension-related items). For States: compiles for all except Goa. Also relieved from maintaining PF accounts of State Govt. employees in several States.<\/p>\n <\/div>\n\n <div class=\"section-heading-block\" id=\"sec11\">\n <span class=\"section-badge\">SEC. 11<\/span>\n <h3>Prepare & Submit Annual Accounts<\/h3>\n <\/div>\n <ul class=\"icon-list\">\n <li><span class=\"ico\">\ud83d\udccb<\/span><span>CAG prepares, each year, accounts showing <strong>annual receipts and disbursements<\/strong> (Finance Accounts + Appropriation Accounts) and submits to <strong>President \/ Governor \/ Administrator<\/strong> by agreed dates.<\/span><\/li>\n <li><span class=\"ico\">\ud83d\udd13<\/span><span>President may relieve CAG (after consultation) from preparing Finance Accounts of the Union or a UT. Governor may relieve CAG (with Presidential approval + consultation) for State Finance Accounts.<\/span><\/li>\n <li><span class=\"ico\">\ud83d\udccc<\/span><span>Even when relieved from <em>preparation<\/em>, CAG may still be responsible for <em>submission<\/em> to President\/Governor.<\/span><\/li>\n <\/ul>\n\n <div class=\"section-heading-block\" id=\"sec12\">\n <span class=\"section-badge\">SEC. 12<\/span>\n <h3>Give Information & Render Assistance<\/h3>\n <\/div>\n <ul class=\"icon-list\">\n <li><span class=\"ico\">\u2139\ufe0f<\/span><span>CAG must provide Union\/State\/UT Governments such <strong>information as they require<\/strong> and render assistance in preparing their <strong>annual financial statements<\/strong> \u2014 to the extent the accounts under his charge enable him to do so.<\/span><\/li>\n <\/ul>\n\n <div class=\"section-heading-block\" id=\"sec13\">\n <span class=\"section-badge\">SEC. 13<\/span>\n <h3>General Audit Duty \u2014 Five Types of Audit<\/h3>\n <\/div>\n\n <div class=\"sec-card\">\n <div class=\"sec-stamp\">\u2696\ufe0f Sec. 13 \u2014 Core Audit Mandate<\/div>\n <h4>CAG must audit:<\/h4>\n <ul class=\"icon-list\">\n <li><span class=\"ico\">\u2460<\/span><span>All <strong>expenditure from Consolidated Fund of India<\/strong>, each State CF and each UT CF \u2014 to verify: (a) moneys legally available and applicable; (b) expenditure conforms to governing authority.<\/span><\/li>\n <li><span class=\"ico\">\u2461<\/span><span>All transactions relating to <strong>Contingency Funds and Public Accounts<\/strong> of Union and States.<\/span><\/li>\n <li><span class=\"ico\">\u2462<\/span><span>All <strong>trading, manufacturing, P&L accounts and balance sheets<\/strong> kept in any Union or State department.<\/span><\/li>\n <li><span class=\"ico\">\u2463<\/span><span>Must <strong>report<\/strong> on expenditure, transactions or accounts audited.<\/span><\/li>\n <\/ul>\n <\/div>\n\n <div class=\"callout\">\n <div class=\"callout-label\">\ud83d\udccb Five Components of Audit under Sec. 13<\/div>\n <ul class=\"icon-list\">\n <li><span class=\"ico\">1.<\/span><span><strong>Audit against provision of funds<\/strong> \u2014 were moneys legally available and applicable?<\/span><\/li>\n <li><span class=\"ico\">2.<\/span><span><strong>Regularity audit<\/strong> \u2014 does expenditure conform to authorising rules?<\/span><\/li>\n <li><span class=\"ico\">3.<\/span><span><strong>Propriety audit<\/strong> \u2014 examines wisdom, faithfulness, economy; flags waste, losses, extravagance beyond mere formality.<\/span><\/li>\n <li><span class=\"ico\">4.<\/span><span><strong>Efficiency-cum-performance audit<\/strong> \u2014 were social\/economic objectives achieved efficiently and at what cost?<\/span><\/li>\n <li><span class=\"ico\">5.<\/span><span><strong>Systems audit<\/strong> \u2014 analyses organisational systems governing authorisation, recording, accounting and internal control.<\/span><\/li>\n <\/ul>\n <\/div>\n\n <div class=\"section-heading-block\" id=\"sec14\">\n <span class=\"section-badge\">SEC. 14<\/span>\n <h3>Substantially Financed Bodies \u2014 Audit of Receipts & Expenditure<\/h3>\n <\/div>\n\n <ul class=\"icon-list\">\n <li><span class=\"ico\">\u2696\ufe0f<\/span><span><strong>Mandatory Audit:<\/strong> Where a body\/authority is <strong>substantially financed<\/strong> by grants or loans from the Consolidated Fund, CAG shall audit <strong>all receipts and expenditure<\/strong> of that body \u2014 subject to any law applicable to it.<\/span><\/li>\n <\/ul>\n\n <div class=\"callout\">\n <div class=\"callout-label\">\ud83d\udcd0 Test for \"Substantially Financed\"<\/div>\n <p>Grant\/loan from the Consolidated Fund \u2265 <strong>\u20b925 lakhs<\/strong> in a financial year <strong>AND<\/strong> that amount is \u2265 <strong>75%<\/strong> of the body's total expenditure \u2014 both conditions must be satisfied simultaneously.<\/p>\n <\/div>\n\n <ul class=\"icon-list\">\n <li><span class=\"ico\">\ud83d\udd0e<\/span><span><strong>Discretionary Audit (with prior approval):<\/strong> Even if the 75% condition is not met, CAG <em>may<\/em> audit \u2014 with the <strong>prior approval of the President \/ Governor \/ Administrator<\/strong> \u2014 where the grant or loan to the body is <strong>not less than \u20b91 crore<\/strong> in a financial year.<\/span><\/li>\n <li><span class=\"ico\">\ud83d\udd04<\/span><span><strong>Continuation clause:<\/strong> Once a body comes under CAG's audit (under either of the above), CAG <strong>continues to audit it for two further years<\/strong> \u2014 even if it no longer satisfies the trigger conditions in either of those two years.<\/span><\/li>\n <\/ul>\n\n <div class=\"callout amber\">\n <div class=\"callout-label\">\u26a0\ufe0f Key points on 'Substantially Financed'<\/div>\n <ul class=\"icon-list\">\n <li><span class=\"ico\">\u25aa<\/span><span>Grant\/loan must come from the <strong>Consolidated Fund<\/strong> \u2014 not from another body that received it from Govt.<\/span><\/li>\n <li><span class=\"ico\">\u25aa<\/span><span>For loans: only the <strong>unutilised portion<\/strong> is counted, not the entire outstanding loan.<\/span><\/li>\n <li><span class=\"ico\">\u25aa<\/span><span>Taxes\/duties assigned to local bodies = treated as grants <strong>if paid as non-returnable amounts for financing expenditure<\/strong>.<\/span><\/li>\n <li><span class=\"ico\">\u25aa<\/span><span>Audit covers <strong>all receipts and expenditure<\/strong> \u2014 not just the grant\/loan portion.<\/span><\/li>\n <li><span class=\"ico\">\u25aa<\/span><span>'Body' includes: companies, corporations, societies, trusts, NGOs, local bodies, co-operative societies. 'Authority' = entity exercising power vested by Constitution or Act.<\/span><\/li>\n <\/ul>\n <\/div>\n\n <div class=\"section-heading-block\" id=\"sec15\">\n <span class=\"section-badge\">SEC. 15<\/span>\n <h3>Scrutiny of Grants\/Loans Given for Specific Purposes<\/h3>\n <\/div>\n <ul class=\"icon-list\">\n <li><span class=\"ico\">\ud83d\udd0d<\/span><span>CAG has a <strong>statutory duty to scrutinise the procedures<\/strong> by which the sanctioning authority satisfies itself that conditions attached to a specific-purpose grant\/loan are fulfilled.<\/span><\/li>\n <li><span class=\"ico\">\ud83d\udcc2<\/span><span>For this purpose, CAG has <strong>right of access to books and accounts<\/strong> of the recipient body\/authority after giving reasonable prior notice.<\/span><\/li>\n <li><span class=\"ico\">\ud83d\udeab<\/span><span>Does not apply to <strong>foreign States or international organisations<\/strong>.<\/span><\/li>\n <li><span class=\"ico\">\ud83d\udd13<\/span><span>President\/Governor\/Administrator may, in public interest, relieve CAG from making any such scrutiny for a specific body.<\/span><\/li>\n <li><span class=\"ico\">\ud83c\udfe2<\/span><span>For corporations whose law provides for audit by another agency: CAG cannot access their books <em>unless specifically authorised<\/em> by President\/Governor\/Administrator (after consultation with CAG + opportunity to corporation).<\/span><\/li>\n <\/ul>\n\n <div class=\"callout teal\">\n <div class=\"callout-label\">\ud83d\udccc Sec. 15 vs Sec. 14 \u2014 Key Difference<\/div>\n <p>Sec. 15 applies when a grant\/loan is given for a <strong>specific purpose<\/strong> \u2014 not general grants. It scrutinises the <em>sanctioning authority's procedures<\/em>, not the recipient's full accounts. Reporting is automatic under Sec. 13 (as it is expenditure from CF). Sec. 14 covers the recipient body's full accounts when substantially financed.<\/p>\n <\/div>\n\n <div class=\"section-heading-block\" id=\"sec16\">\n <span class=\"section-badge\">SEC. 16<\/span>\n <h3>Audit of Receipts<\/h3>\n <\/div>\n <ul class=\"icon-list\">\n <li><span class=\"ico\">\ud83d\udcb8<\/span><span>CAG must audit <strong>all receipts payable into the Consolidated Fund<\/strong> of India, each State, and each UT with Legislative Assembly.<\/span><\/li>\n <li><span class=\"ico\">\u2705<\/span><span>Must satisfy himself that <strong>rules and procedures for assessment, collection, and proper allocation of revenue<\/strong> are well-designed and actually being followed.<\/span><\/li>\n <li><span class=\"ico\">\ud83d\udccb<\/span><span>Makes such examination of accounts as he thinks fit \u2014 and <strong>reports thereon<\/strong>.<\/span><\/li>\n <\/ul>\n\n <div class=\"section-heading-block\" id=\"sec17\">\n <span class=\"section-badge\">SEC. 17<\/span>\n <h3>Audit of Stores & Stock<\/h3>\n <\/div>\n <ul class=\"icon-list\">\n <li><span class=\"ico\">\ud83d\udce6<\/span><span>CAG has authority to <strong>audit and report on accounts of stores and stock<\/strong> kept in any office or department of the Union or a State.<\/span><\/li>\n <\/ul>\n\n <div class=\"section-heading-block\" id=\"sec18\">\n <span class=\"section-badge\">SEC. 18<\/span>\n <h3>Powers in Connection with Audit<\/h3>\n <\/div>\n <ul class=\"icon-list\">\n <li><span class=\"ico\">\ud83d\udd0e<\/span><span><strong>Inspect<\/strong> any office of accounts under Union\/State control \u2014 including treasuries and offices keeping initial\/subsidiary accounts.<\/span><\/li>\n <li><span class=\"ico\">\ud83d\udcc1<\/span><span><strong>Requisition<\/strong> any accounts, books, papers and documents relevant to his audit duties \u2014 to be sent to the place he appoints for inspection.<\/span><\/li>\n <li><span class=\"ico\">\u2753<\/span><span><strong>Ask questions and call for information<\/strong> from the person in charge \u2014 for preparation of any account or report.<\/span><\/li>\n <li><span class=\"ico\">\ud83e\udd1d<\/span><span>The person in charge of any audited office\/dept. must <strong>afford all facilities<\/strong> for inspection and comply with information requests <em>in as complete a form as possible and with all reasonable expedition<\/em>.<\/span><\/li>\n <\/ul>\n\n <div class=\"section-heading-block\" id=\"sec19\">\n <span class=\"section-badge\">SEC. 19<\/span>\n <h3>Audit of Government Companies & Corporations<\/h3>\n <\/div>\n\n <table class=\"compare-table\">\n <thead><tr><th>Type<\/th><th>Governing Provision<\/th><th>CAG's Role<\/th><\/tr><\/thead>\n <tbody>\n <tr>\n <td><strong>Govt. Companies<\/strong> (\u226551% paid-up capital held by Central\/State Govt.)<\/td>\n <td>Sec. 19(1) read with Companies Act 2013 (Secs. 139, 143, 394, 395)<\/td>\n <td>Appoints auditor; directs manner of audit; receives audit report; conducts supplementary\/test audit; comments or supplements audit report. Comments placed before AGM and laid before Parliament.<\/td>\n <\/tr>\n <tr>\n <td><strong>Corporations by Parliament<\/strong> (established under law made by Parliament)<\/td>\n <td>Sec. 19(2)<\/td>\n <td>Duties\/powers as per the respective legislation establishing the corporation.<\/td>\n <\/tr>\n <tr>\n <td><strong>Corporations by State Legislatures<\/strong><\/td>\n <td>Sec. 19(3)<\/td>\n <td>Governor\/Administrator may <em>request<\/em> CAG to audit (only after consulting CAG + opportunity to corporation). CAG then has right of access to books. <em>State Legislature cannot prescribe CAG audit directly.<\/em><\/td>\n <\/tr>\n <\/tbody>\n <\/table>\n\n <div class=\"callout\">\n <div class=\"callout-label\">\ud83d\udccb Companies Act 2013 \u2014 Key CAG Powers<\/div>\n <ul class=\"icon-list\">\n <li><span class=\"ico\">\u25aa<\/span><span>Appoints auditor within <strong>180 days<\/strong> of start of financial year (Sec. 139(5)).<\/span><\/li>\n <li><span class=\"ico\">\u25aa<\/span><span>First auditor appointed within <strong>60 days<\/strong> of company registration (Sec. 139(7)).<\/span><\/li>\n <li><span class=\"ico\">\u25aa<\/span><span>CAG has <strong>60 days from receipt of audit report<\/strong> to conduct supplementary audit or comment (Sec. 143(6)).<\/span><\/li>\n <li><span class=\"ico\">\u25aa<\/span><span>May order <strong>test audit<\/strong> under Sec. 143(7) \u2014 report provisions of Sec. 19A apply.<\/span><\/li>\n <li><span class=\"ico\">\u25aa<\/span><span>Govt. to prepare annual report within <strong>3 months<\/strong> of AGM and lay before Parliament (Sec. 394).<\/span><\/li>\n <\/ul>\n <\/div>\n\n <div class=\"section-heading-block\" id=\"sec19a\">\n <span class=\"section-badge\">SEC. 19A<\/span>\n <h3>Laying of Reports \u2014 Govt. Companies & Corporations<\/h3>\n <\/div>\n <ul class=\"icon-list\">\n <li><span class=\"ico\">\ud83c\udfdb\ufe0f<\/span><span>CAG's reports on Govt. Companies\/Corporations \u2192 submitted to the concerned Government(s).<\/span><\/li>\n <li><span class=\"ico\">\ud83c\udfdb\ufe0f<\/span><span>Central Govt. \u2192 causes report to be laid before <strong>each House of Parliament<\/strong> as soon as possible.<\/span><\/li>\n <li><span class=\"ico\">\ud83c\udfdb\ufe0f<\/span><span>State Govt. \u2192 causes report to be laid before <strong>State Legislature<\/strong> as soon as possible.<\/span><\/li>\n <\/ul>\n\n <div class=\"section-heading-block\" id=\"sec20\">\n <span class=\"section-badge\">SEC. 20<\/span>\n <h3>Audit of Other Bodies \u2014 Discretionary \/ On Request<\/h3>\n <\/div>\n <ul class=\"icon-list\">\n <li><span class=\"ico\">\ud83d\udce9<\/span><span><strong>On request by President \/ Governor \/ Administrator:<\/strong> CAG undertakes audit of any body\/authority whose audit has not been entrusted to him by law \u2014 on <strong>mutually agreed terms and conditions<\/strong>. Must be in public interest; body\/authority given reasonable opportunity to make representations before entrustment.<\/span><\/li>\n <li><span class=\"ico\">\ud83d\udca1<\/span><span><strong>On CAG's own proposal:<\/strong> CAG may propose to President \/ Governor \/ Administrator to authorise him to audit any body\/authority not otherwise entrusted to him \u2014 where he believes a <strong>substantial amount has been invested in or advanced to<\/strong> it by the Central\/State\/UT Government. The President\/Governor\/Administrator may then empower him accordingly.<\/span><\/li>\n <li><span class=\"ico\">\ud83d\udd12<\/span><span><strong>Pre-condition for both routes:<\/strong> Entrustment is permissible only where it is <strong>expedient in the public interest<\/strong> and only after giving the concerned body\/authority a <strong>reasonable opportunity to make representations<\/strong> against the proposed audit.<\/span><\/li>\n <\/ul>\n\n <hr class=\"section-divider\">\n\n <!-- CH IV -->\n <div class=\"chapter-heading-block\" id=\"ch4\">\n <span class=\"chapter-badge\">Chapter IV<\/span>\n <h2>Miscellaneous<\/h2>\n <\/div>\n\n <div class=\"section-heading-block\" id=\"sec21\">\n <span class=\"section-badge\">SEC. 21<\/span>\n <h3>Delegation of Powers<\/h3>\n <\/div>\n <ul class=\"icon-list\">\n <li><span class=\"ico\">\ud83d\udd3d<\/span><span>CAG may delegate any of his powers to any officer of his department \u2014 by <strong>general or special order<\/strong>. This is how the Indian Audit & Accounts Department operates.<\/span><\/li>\n <li><span class=\"ico\">\ud83d\udeab<\/span><span>Exception: No officer can be authorised to <strong>submit reports required to be submitted by CAG under the Constitution<\/strong> (to President\/Governor\/Administrator) \u2014 except when CAG is absent on leave or otherwise.<\/span><\/li>\n <\/ul>\n\n <div class=\"section-heading-block\" id=\"sec22\">\n <span class=\"section-badge\">SEC. 22<\/span>\n <h3>Power to Make Rules \u2014 Central Government<\/h3>\n <\/div>\n <ul class=\"icon-list\">\n <li><span class=\"ico\">\ud83c\udfdb\ufe0f<\/span><span>Central Govt. may make rules (after consulting CAG) <strong>for maintenance of accounts<\/strong>: manner of keeping initial\/subsidiary accounts; manner of compiling accounts; stores\/stock accounts; any other prescribed matter.<\/span><\/li>\n <li><span class=\"ico\">\ud83c\udfdb\ufe0f<\/span><span>Every rule must be laid before <strong>each House of Parliament for 30 days<\/strong> (in one or more sessions). Both Houses may modify or annul \u2014 without prejudice to prior actions under the rule.<\/span><\/li>\n <\/ul>\n\n <div class=\"section-heading-block\" id=\"sec23\">\n <span class=\"section-badge\">SEC. 23<\/span>\n <h3>Power to Make Regulations \u2014 CAG<\/h3>\n <\/div>\n <div class=\"highlight-banner\">\n <div class=\"hb-icon\">\ud83d\udccb<\/div>\n <div>\n <h4>CAG's Regulatory Power \u2014 Sec. 23<\/h4>\n <p>CAG may make <strong>regulations for scope and extent of audit<\/strong> \u2014 including general principles of Govt. accounting and broad principles for audit of receipts and expenditure, for guidance of Govt. departments. Exercised through the <span class=\"hb-badge\">Regulations on Audit & Accounts, 2007<\/span>. This is the source of authority for <strong>Performance Audit<\/strong>. Time, scope and extent of audit are entirely within CAG's jurisdiction \u2014 courts do not interfere (Reghu Nath Kelkar case).<\/p>\n <\/div>\n <\/div>\n\n <div class=\"section-heading-block\" id=\"sec24\">\n <span class=\"section-badge\">SEC. 24<\/span>\n <h3>Power to Dispense with Detailed Audit<\/h3>\n <\/div>\n <ul class=\"icon-list\">\n <li><span class=\"ico\">\u2699\ufe0f<\/span><span>CAG may <strong>dispense with any part of detailed audit<\/strong> and apply only limited checks \u2014 when circumstances warrant. Basis for Memorandum of Secret Instructions and other circulars on quantum\/extent of audit.<\/span><\/li>\n <\/ul>\n\n <div class=\"section-heading-block\" id=\"sec25\">\n <span class=\"section-badge\">SEC. 25 & 26<\/span>\n <h3>Repeal & Removal of Doubts<\/h3>\n <\/div>\n <ul class=\"icon-list\">\n <li><span class=\"ico\">\ud83d\udcdc<\/span><span><strong>Sec. 25:<\/strong> Repeals the CAG (Conditions of Service) Act, 1953.<\/span><\/li>\n <li><span class=\"ico\">\ud83d\udcdc<\/span><span><strong>Sec. 26:<\/strong> On commencement of this Act, the <strong>GOI (Audit & Accounts) Order, 1936<\/strong> (as adapted by the India Provisional Constitution Order, 1947) ceases to be in force \u2014 except for anything done thereunder.<\/span><\/li>\n <\/ul>\n\n <hr class=\"section-divider\">\n\n <!-- AMENDMENTS -->\n <div class=\"chapter-heading-block\" id=\"ch5\">\n <span class=\"chapter-badge\">Amendments<\/span>\n <h2>Four Amendments to the CAG (DPC) Act<\/h2>\n <\/div>\n\n <table class=\"compare-table\">\n <thead><tr><th>Amendment<\/th><th>Year \/ Act No.<\/th><th>Key Changes<\/th><\/tr><\/thead>\n <tbody>\n <tr id=\"am1976\">\n <td><strong>Amendment I<\/strong><\/td>\n <td>1976 \u2014 No. 45-F<br><em>(retrospective from 1 March 1976)<\/em><\/td>\n <td>\n <ul style=\"padding-left:14px; font-size:13.5px; line-height:1.8; font-family:'Bookman Old Style','Bookman',Georgia,serif; color:#0a0f18;\">\n <li><strong>Sec. 10:<\/strong> Added separate provisos \u2014 President can relieve CAG from compiling Union accounts; Governor (with Presidential approval) can relieve from State accounts. Each at once or gradually.<\/li>\n <li><strong>Sec. 11:<\/strong> Added provisos allowing President \/ Governor to relieve CAG from preparing and submitting Finance Accounts.<\/li>\n <li><strong>Sec. 22:<\/strong> Expanded rules power to include \"Union or State\" accounts; updated parliamentary laying procedure to \"two or more successive sessions\".<\/li>\n <\/ul>\n <\/td>\n <\/tr>\n <tr id=\"am1984\">\n <td><strong>Amendment II<\/strong><\/td>\n <td>1984 \u2014 No. 2<br><em>(16 March 1984)<\/em><\/td>\n <td>\n <ul style=\"padding-left:14px; font-size:13.5px; line-height:1.8; font-family:'Bookman Old Style','Bookman',Georgia,serif; color:#0a0f18;\">\n <li><strong>Sec. 6(6A) inserted:<\/strong> Former Govt. servant who demits after 1984 \u2192 pension per service rules + special pension of \u20b9700 p.a. per completed year as CAG (capped at \u20b920,400 p.a.).<\/li>\n <li><strong>Sec. 6(6B) inserted:<\/strong> Person with prior Govt. pension who demits after 1984 \u2192 prior pension + \u20b9700 p.a. special pension per year as CAG.<\/li>\n <li><strong>Sec. 14(1) threshold raised:<\/strong> \u20b95 lakhs \u2192 \u20b925 lakhs for \"substantially financed\" test.<\/li>\n <li><strong>Sec. 14(2) added:<\/strong> Discretionary audit with prior approval where grant\/loan \u2265 \u20b91 crore.<\/li>\n <li><strong>Sec. 14(3) added:<\/strong> CAG continues audit for 2 years after trigger conditions cease.<\/li>\n <li><strong>Sec. 7 omitted.<\/strong><\/li>\n <li><strong>Sec. 9 amended:<\/strong> Service conditions equated to SC Judge (serving and retired CAG).<\/li>\n <\/ul>\n <\/td>\n <\/tr>\n <tr id=\"am1987\">\n <td><strong>Amendment III<\/strong><\/td>\n <td>1987 \u2014 No. 50<br><em>(16 December 1987)<\/em><\/td>\n <td>\n <ul style=\"padding-left:14px; font-size:13.5px; line-height:1.8; font-family:'Bookman Old Style','Bookman',Georgia,serif; color:#0a0f18;\">\n <li><strong>Provisos to Sec. 6(6A) and (6B) omitted<\/strong> (retrospectively from 1 Jan 1986) \u2014 removes \u20b920,400 ceiling.<\/li>\n <li><strong>Sec. 6(6C) inserted:<\/strong> Person demitting after 16 Dec 1987 \u2192 <strong>pension equal to that of SC Judge<\/strong> (Part III for those with prior Govt. service; Part I for others) + family pension + gratuity + commutation on par with SC Judges Act.<\/li>\n <\/ul>\n <\/td>\n <\/tr>\n <tr id=\"am1994\">\n <td><strong>Amendment IV<\/strong><\/td>\n <td>1994 \u2014 No. 51<br><em>(26 August 1994)<\/em><\/td>\n <td>\n <ul style=\"padding-left:14px; font-size:13.5px; line-height:1.8; font-family:'Bookman Old Style','Bookman',Georgia,serif; color:#0a0f18;\">\n <li><strong>Sec. 3 amended<\/strong> (retrospective from 27 March 1990): clause (c) of proviso omitted \u2014 adjusts salary reduction rules.<\/li>\n <li><strong>Sec. 6(6D) inserted<\/strong> (retrospective from 16 Dec 1987): Those who demitted before 16 Dec 1987 also entitled to 6(6C) pension \u2014 with effect from 16 Dec 1987.<\/li>\n <\/ul>\n <\/td>\n <\/tr>\n <\/tbody>\n <\/table>\n\n <hr class=\"section-divider\">\n\n <!-- JUDGEMENTS -->\n <div class=\"chapter-heading-block\" id=\"ch6\">\n <span class=\"chapter-badge\">Case Law<\/span>\n <h2>Key Judgements<\/h2>\n <\/div>\n\n <div class=\"judgment-grid\">\n <div class=\"jcard sc\" id=\"j1\">\n <div class=\"j-badge\">Supreme Court of India<\/div>\n <div class=\"j-name\">Arvind Gupta v. Union of India<\/div>\n <div class=\"j-year\">WP(C) 393\/2012 \u00b7 Decided 1 Oct 2012<\/div>\n <p><strong>Issue:<\/strong> Does CAG have power to conduct Performance Audit? Are the Regulations on Audit & Accounts, 2007 empowering performance audit unconstitutional?<\/p>\n <p style=\"margin-top:8px;\"><strong>Held:<\/strong> CAG's function to examine economy, efficiency and effectiveness in use of Govt. resources is <strong>inbuilt in the 1971 Act<\/strong> (especially Sec. 16). Performance audit is lawful. No unconstitutionality in the Regulations. CAG reports are subject to parliamentary scrutiny under Article 151.<\/p>\n <\/div>\n\n <div class=\"jcard hc\" id=\"j2\">\n <div class=\"j-badge\">High Court of Bombay<\/div>\n <div class=\"j-name\">Reghu Nath Kelkar v. Union of India & Others<\/div>\n <div class=\"j-year\">PIL No. 40\/2008 \u00b7 Decided 24 Mar 2009<\/div>\n <p><strong>Issue:<\/strong> Allegation that CAG failed to conduct comprehensive audit of Market Stabilization Scheme.<\/p>\n <p style=\"margin-top:8px;\"><strong>Held:<\/strong> Under <strong>Sec. 23<\/strong>, the <strong>time, scope and extent of audit are entirely within CAG's jurisdiction<\/strong> \u2014 the Court will not direct CAG on when and how to audit. No constitutional or statutory dereliction found.<\/p>\n <\/div>\n\n <div class=\"jcard hc\" id=\"j3\">\n <div class=\"j-badge\">Delhi High Court<\/div>\n <div class=\"j-name\">NDDB v. CAG of India<\/div>\n <div class=\"j-year\">WP(C) 4834\/1998 \u00b7 Decided 27 Jan 2010<\/div>\n <p><strong>Issue:<\/strong> Can CAG audit NDDB under Sec. 14(2) despite the NDDB Act having overriding effect and its own audit provisions?<\/p>\n <p style=\"margin-top:8px;\"><strong>Held:<\/strong> (i) CAG Act is a Special Act. (ii) Sec. 14(1) audit can be restricted\/prohibited by applicable law but Sec. 14(2) is an <strong>independent section<\/strong>. (iii) Secs. 14(2) and 15 operate independently. (iv) Sec. 19(2) does not override Sec. 14(2). A Company\/Corporation can be audited under Secs. 14(1), 14(2) or 15 even if Sec. 19 annual audit is not by CAG.<\/p>\n <\/div>\n\n <div class=\"jcard sc\" id=\"j4\">\n <div class=\"j-badge\">Supreme Court of India<\/div>\n <div class=\"j-name\">Arun Kumar Aggarwal v. Union of India<\/div>\n <div class=\"j-year\">WP(C) 469\/2012 \u00b7 Decided 9 May 2013<\/div>\n <p><strong>Issue:<\/strong> Can a court grant relief solely on the basis of a CAG Audit Report?<\/p>\n <p style=\"margin-top:8px;\"><strong>Held:<\/strong> CAG report is a constitutional document \u2014 it commands respect. But it is <strong>always subject to parliamentary scrutiny<\/strong>; the PAC may accept or reject the CAG's findings. The Court <strong>cannot grant reliefs merely relying on the CAG report<\/strong> without considering the Ministry's response. The report is a basis for scrutiny, not an autonomous basis for judicial relief.<\/p>\n <\/div>\n\n <div class=\"jcard sc\" id=\"j5\">\n <div class=\"j-badge\">Supreme Court of India<\/div>\n <div class=\"j-name\">S. Subramaniam Balaji v. Govt. of Tamil Nadu<\/div>\n <div class=\"j-year\">CA 5130\/2013 \u00b7 Decided 25 Jul 2013<\/div>\n <p><strong>Issue:<\/strong> Does CAG have a duty to examine expenditures before they are deployed?<\/p>\n <p style=\"margin-top:8px;\"><strong>Held:<\/strong> CAG is a constitutional functionary (Article 148) whose <strong>duty arises only after the expenditure has been incurred<\/strong>. CAG examines propriety, legality and validity of expenses <em>post-implementation<\/em>. CAG exercises effective control over Govt. accounts and expenditure on schemes only after implementation.<\/p>\n <\/div>\n\n <div class=\"jcard gov\" id=\"j6\">\n <div class=\"j-badge\">Ministry of Finance Instruction \u00b7 13 June 2006<\/div>\n <div class=\"j-name\">Performance Audit \u2014 Govt. Clarification<\/div>\n <div class=\"j-year\">F.No. 6(5)-B(R)\/99, Budget Division<\/div>\n <p><strong>Issue:<\/strong> Clarification sought whether Performance Audit falls within scope of CAG audit under the DPC Act.<\/p>\n <p style=\"margin-top:8px;\"><strong>Clarification:<\/strong> Under <strong>Sec. 23<\/strong>, CAG has power to make regulations on scope and extent of audit. Performance audit (audit of economy, efficiency and effectiveness in receipt and application of public funds) is <strong>deemed to be within the scope of CAG audit<\/strong>. All Ministries to facilitate performance audits and provide access to documents.<\/p>\n <\/div>\n <\/div>\n\n <div class=\"callout teal\">\n <div class=\"callout-label\">\ud83d\udccc Article 148\u2013151 \u2014 Constitutional Anchors<\/div>\n <ul class=\"icon-list\">\n <li><span class=\"ico\">148<\/span><span>Creates the office of CAG; removal only like a SC Judge; salary\/service conditions by Parliament.<\/span><\/li>\n <li><span class=\"ico\">149<\/span><span>Parliament may prescribe CAG's duties and powers in relation to accounts of Union, States and other authorities\/bodies.<\/span><\/li>\n <li><span class=\"ico\">150<\/span><span>Accounts of Union and States shall be kept in such form as the President may, on advice of CAG, prescribe.<\/span><\/li>\n <li><span class=\"ico\">151<\/span><span>CAG's reports on Union accounts \u2192 to President \u2192 laid before each House of Parliament. State reports \u2192 to Governor \u2192 laid before State Legislature.<\/span><\/li>\n <\/ul>\n <\/div>\n\n <\/main>\n<\/div>\n\n<script>\n const trackables = document.querySelectorAll('[id]');\n const tocLinks = document.querySelectorAll('.toc-list a, .toc-sub a');\n const tocCard = document.querySelector('.toc-card');\n window.addEventListener('scroll', () => {\n let cur = '';\n trackables.forEach(el => { if (window.scrollY >= el.offsetTop - 100) cur = el.id; });\n tocLinks.forEach(a => {\n const active = a.getAttribute('href') === '#' + cur;\n a.classList.toggle('active', active);\n if (active && tocCard) {\n const lt = a.offsetTop, ch = tocCard.clientHeight, lh = a.clientHeight;\n if (lt < tocCard.scrollTop || lt + lh > tocCard.scrollTop + ch)\n tocCard.scrollTo({ top: lt - ch\/2 + lh\/2, behavior:'smooth' });\n }\n });\n });\n<\/script>\n<\/body>\n<\/html>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>CAG (DPC) Act, 1971 \u2014 Complete Study Notes \u2696\ufe0f Constitutional Audit Law \u2014 Study Notes Comptroller & Auditor General’s(Duties, Powers 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