Presentation on Frequently Asked Questions about the Comptroller and Auditor General of India, Supreme Audit Institution of India for the public information
A presentation on the audit mandate of SAI of India as per various provisions contained in the Comptroller and Auditor General's (Duties, Power and Conditions of Service) Act, 1971 for the users.
Presentation on Frequently Asked Questions about the Comptroller and Auditor General of India, Supreme Audit Institution of India for the public information
A presentation on the audit mandate of SAI of India as per various provisions contained in the Comptroller and Auditor General's (Duties, Power and Conditions of Service) Act, 1971 for the users.
Office of the C&AG of India for the year 1955 on Manual of the Higher Audit D...Life of A Public Auditor
Office of the C&AG of India for the year 1955 on Manual of the Higher Audit Department, Government of Kerala (Issued By the Comptroller Cochin)(First-Edition) from the archive of C&AG's Central Archival Library and Museum....
Constituent Assembly Debates Volume VIII 30 May 1949 - Discussion on draft Co...Life of A Public Auditor
Constituent Assembly Debates Volume VIII 30 May 1949 - Discussion on draft Constitution of India relating to provisions of C&AG of India - Discussion on Amendment No. 1975 to 1982 and Speech of Dr. B R Ambedkar on constitutional provisions relating to C&AG of India from the archive of C&AG's Central Archival Library and Museum....
An Introduction to Indian Government Accounts and Audit, Second Edition 1940Life of A Public Auditor
An Introduction to Indian Government Accounts and Audit, Second Edition of 1940 issued under the authority of the Auditor General of India from the archive of C&AG's Central Archival Library and Museum...
Government of India Act 1935 - Provisions relating to Audit and Accounts was made part of Government of India Act 1935 from the archive of C&AG's Central Archival Library and Museum...
Audit Code, Appendix 16, Second Edition (Revised) 1934 on Instructions for the preparation of Appropriation Accounts and the Report of the Audit Officer thereon from the archive of C&AG's Central Archival Library and Museum...
Audit Code, Vol-1, First Edition, 1928 issued by the authority of Auditor General in India. Embodying all corrections issued to First Edition upto 30th November 1928 from the archive of C&AG's Central Archival Library and Museum...
Audit Code Volume-II Appendices and Forms, First Edition (Reprint), issued by authority of the Auditor General in India. Embodying all corrections up to 30th November 1928 from the archive of C&AG's Central Archival Library and Museum...
Compilation of Audit Rulings 1928 issued by authority of the Auditor General in India from the archive of C&AG's Central Archival Library and Museum...
An Introduction to Indian Government Audit, Second Edition (corrected up to 1st May 1925) from archive of C&AG's Central Archival Library and Museum...
Method of Selection for Gazzetted appointments in the Financial Department of...Life of A Public Auditor
Formation of a General Department of Account including the offices of Audit, Pay and Account on 4th December 1857 and Methods of selection for Gazetted Appointments in the Financial Department of the Government of India from the archive of C&AG's Central Archival Library and Museum....
Office of the C&AG of India for the year 1955 on Manual of the Higher Audit D...Life of A Public Auditor
Office of the C&AG of India for the year 1955 on Manual of the Higher Audit Department, Government of Kerala (Issued By the Comptroller Cochin)(First-Edition) from the archive of C&AG's Central Archival Library and Museum....
Constituent Assembly Debates Volume VIII 30 May 1949 - Discussion on draft Co...Life of A Public Auditor
Constituent Assembly Debates Volume VIII 30 May 1949 - Discussion on draft Constitution of India relating to provisions of C&AG of India - Discussion on Amendment No. 1975 to 1982 and Speech of Dr. B R Ambedkar on constitutional provisions relating to C&AG of India from the archive of C&AG's Central Archival Library and Museum....
An Introduction to Indian Government Accounts and Audit, Second Edition 1940Life of A Public Auditor
An Introduction to Indian Government Accounts and Audit, Second Edition of 1940 issued under the authority of the Auditor General of India from the archive of C&AG's Central Archival Library and Museum...
Government of India Act 1935 - Provisions relating to Audit and Accounts was made part of Government of India Act 1935 from the archive of C&AG's Central Archival Library and Museum...
Audit Code, Appendix 16, Second Edition (Revised) 1934 on Instructions for the preparation of Appropriation Accounts and the Report of the Audit Officer thereon from the archive of C&AG's Central Archival Library and Museum...
Audit Code, Vol-1, First Edition, 1928 issued by the authority of Auditor General in India. Embodying all corrections issued to First Edition upto 30th November 1928 from the archive of C&AG's Central Archival Library and Museum...
Audit Code Volume-II Appendices and Forms, First Edition (Reprint), issued by authority of the Auditor General in India. Embodying all corrections up to 30th November 1928 from the archive of C&AG's Central Archival Library and Museum...
Compilation of Audit Rulings 1928 issued by authority of the Auditor General in India from the archive of C&AG's Central Archival Library and Museum...
An Introduction to Indian Government Audit, Second Edition (corrected up to 1st May 1925) from archive of C&AG's Central Archival Library and Museum...
Method of Selection for Gazzetted appointments in the Financial Department of...Life of A Public Auditor
Formation of a General Department of Account including the offices of Audit, Pay and Account on 4th December 1857 and Methods of selection for Gazetted Appointments in the Financial Department of the Government of India from the archive of C&AG's Central Archival Library and Museum....
Concept Note on Electronic Financial Transactions and Data Standards
Constitutional Provisions of Supreme Audit Institution of India
1. Comptroller and Auditor General of India:
Supreme Audit Institution of India
भारत के िनयंतक -महालेखापरीक्षक:
भारत के सर्वोच्च लेखा परीक्षा सर्ंस्था
Under Constitution of India
सर्ंवैधािनक एवं वैधािनक पावधान
2. COMPTROLLER AND AUDITOR-GENERAL OF
INDIA: भारत के िनयंतक -महालेखापरीक्षक
Constitutional Provisions relating
Comptroller and Auditor General of
India under the constitution of India
have been prescribed under “Chapter
V: The Union” of Constitution of India
भारत के सर्ंिवधान के तहत िनयंतक
एवं महालेखापरीक्षक सर्े सर्ंबंिधत सर्ंवैधािनक
पावधान "सर्ंघ अधयाय V" के तहत िनधार्धारिरत
कर िदिया गया है |
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3. COMPTROLLER AND AUDITOR-GENERAL OF
INDIA: भारत के िनयंतक -महालेखापरीक्षक
The Comptroller and Auditor General of
India is one of the constitutional body of
India along with Election Commission of
India and Supreme Court of India set up
under the Constitution of India.
भारत के िनयंतक एवं महालेखा परीक्षक, भारत के
सर्ंिवधान के तहत स्थािपत भारतीय िनवार्धारचन आयोग
और भारत के उच्चतम न्यायालय के सर्ाथ-सर्ाथ भारत
की सर्ंवैधािनक सर्ंस्थाओ मे सर्े एक है ।
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4. COMPTROLLER AND AUDITOR-GENERAL OF
INDIA: भारत के िनयंतक -महालेखापरीक्षक
Article 148: Comptroller and Auditor-General of
India / अनुच्छेदि 148: भारत के िनयंतक -महालेखापरीक्षक
(1) There 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 like grounds as a Judge of the Supreme
Court.
(1) भारत के एक िनयंतक-महालेखापरीक्षक होंगे और उन्हे
के वल उसर्ी तरीके और आधार पर हटाया जा सर्के गा िजसर् तरीके
और आधार पर सर्वोच्च न्यायालय के न्यायाधीश को हटाया जाता
है।
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5. (2) Every person appointed to be the
Comptroller and Auditor-General of India shall,
before he enters upon his office, make and
subscribe before the President or some person
appointed in that behalf by him, an oath or
affirmation according to the form set out for the
purpose in the Third Schedule.
(2) भारत के िनियंत्रक-महालेखापरीक्षक के रूप मे िनियुक्त
प्रत्येक व्यिक्त अपनिे कायार्यालय मे प्रवेश से पहले राषर पित अथवा
उनिकी ओर से िनियुक्त िकसी व्यिक्त के समक्ष तीसरी अनिुसूची मे
इस प्रयोजनि हेतु िनिधार्यािरत प्रारूप के अनिुसार शपथ अथवा
प्रितज्ञानि लेगे ओर देगे।
COMPTROLLER AND AUDITOR-GENERAL OF
INDIA: भारत के िनियंत्रक -महालेखापरीक्षक
6. COMPTROLLER AND AUDITOR-GENERAL OF
INDIA: भारत के िनियंत्रक -महालेखापरीक्षक
(3) The salary and other conditions of service of the
Comptroller and Auditor-General shall be such as
may be determined by Parliament by law and, until
they are so determined, shall be as specified in the
Second Schedule:
Provided that neither the salary of a Comptroller and
Auditor-General nor his rights in respect of leave of
absence, pension or age of retirement shall be
varied to his disadvantage after his appointment.
(3) िनियंत्रक महालेखापरीक्षक का वेतनि एवं सेवा की अन्य शतें ऐसी
होंगी जैसािक िविध द्वारा संसद द्वारा अवधािरत हों अन्यथा उन्हे ऐसे
अवधािरत िकया जाता है जैसािक दूसरी अनिुसूची मे िविनििदर्याष हो।
बशते िक नि तो िनियंत्रक महालेखापरीक्षक का वेतनि नि ही उपिस्थित
की छू ट, पेशनि अथवा सेवािनिवृत्तित्ति की आयु िनियुिक्त के पश्चात
अलाभकारी की जाएगी।
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7. (4) The Comptroller and Auditor-General shall
not be eligible for further office either under
the Government of India or under the
Government of any State after he has ceased
to hold his office.
(4) िनियंत्रक महालेखापरीक्षक कायर्याकाल की समािप्ति के बाद
भारत सरकार के अन्तगर्यात अथवा िकसी राज्य सरकार के
अन्तगर्यात िकसी पद के हकदार निहीं होंगे।
COMPTROLLER AND AUDITOR-GENERAL OF
INDIA: भारत के िनियंत्रक -महालेखापरीक्षक
8. COMPTROLLER AND AUDITOR-GENERAL OF
INDIA: भारत के िनियंत्रक -महालेखापरीक्षक
(5) Subject to the provisions of this Constitution
and of any law made by parliament, the
conditions of service of persons serving in the
Indian Audit and Accounts Department and the
administrative powers of the Comptroller and
Auditor-General shall be such as may be
prescribed by rules made by the President after
consultation with the Comptroller and Auditor-
General.
(5) संिवधानि के प्रावधानिों और संसद द्वारा िनििमर्यात िविध के
अध्यधीनि भारतीय लेखा एवं लेखापरीक्षा िवभाग मे कायर्यारत व्यिक्तयों
की सेवा शतें और िनियंत्रक महालेखापरीक्षक की प्रशासिनिक शिक्तयाँ
ऐसी होंगी जैसािक िनियंत्रक महालेखापरीक्षक से परामशर्या के उपरांत
राषर पित द्वारा बनिाये गए िनियमों द्वारा िनिधार्यािरत हों।
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9. COMPTROLLER AND AUDITOR-GENERAL OF
INDIA: भारत के िनयंतक -महालेखापरीक्षक
(6) The administrative expenses of the office of
the Comptroller and Auditor-General including
all salaries, allowances and pensions payable to
or in respect of persons serving in that office,
shall be charged upon the Consolidated Fund of
India.
(6) िनयंतक महालेखापरीक्षक कायार्यालय मे कायर्यारत व्यिक्तियों के
संबंध मे देय वेतन, भत्ते एवं पेशन सिहत िनयंतक
महालेखापरीक्षक के कायार्यालय के प्रशासिनक खचें भारत की
समेिकत िनिध को प्रभािरत होंगे।
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10. COMPTROLLER AND AUDITOR-GENERAL OF
INDIA: भारत के िनयंतक -महालेखापरीक्षक
Article 149: Duties and Powers of the Comptroller and Auditor-
General/ अनुच्छे द 149: िनयंतक महालेखापरीक्षक के कत्तर्याव्य एवं शिक्तियाँ
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 and of any other authority or body as may be
prescribed by or under any law made by Parliament and, until
provision in that behalf is so made, shall perform such duties and
exercise such powers in relation to the accounts of the Union and
of the States as were conferred on or exercisable by the Auditor-
General of India immediately before the commencement of this
Constitution in relation to the accounts of the Dominion of India
and of the provinces respectively.
िनयंतक महालेखापरीक्षक संघ और राज्यों और अन्य प्रािधकरण अथवा िनकाय के
लेखाओं के संबंध मे िविध मे िनधार्यािरत अथवा संसद द्वारा िनिमर्यात िकसी कानून के अन्तगर्यात
कत्तर्याव्यों का िनष्पादन और शिक्तियों का प्रयोग उस समय तक करेगे जब तक िक उस की
ओर से प्रावधान िकया जाता है, संघ और राज्यों के लेखाओं के संबंध मे ऐसे कत्तर्याव्यों का
िनष्पादन और शिक्तियों का प्रयोग करेगे जो भारत के डोिमिनयन और राज्यों के लेखाओं के
संबंध मे इस संिवधान की शुरूवात से तुंत पहले भारत के महालेखापरीक्षक को सौंपे गये थे
अथवा प्रयोग करने योग्य थे।
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11. COMPTROLLER AND AUDITOR-GENERAL OF
INDIA: भारत के िनयंतक -महालेखापरीक्षक
Article 150: Form of accounts of the Union and of the
States / अनुच्छेद 150: संघ और राज्यों के लेखाओं के प्रारूप
The accounts of the Union and of the States shall be
kept in such form as the President may, on the advice
of the Comptroller and Auditor-General of India,
prescribe.
संघ और राज्यों के लेखाओं को ऐसे प्रारूप मे रखा जाएगा जो
राषर पित भारत के िनयंतक-महालेखापरीक्षक की सलाह पर िनधार्यािरत
करे।
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12. COMPTROLLER AND AUDITOR-GENERAL OF
INDIA: भारत के िनयंतक -महालेखापरीक्षक
Article 151: Audit Reports/ अनुच्छेद
151: लेखापरीक्षा प्रितवेदन
(1) The reports of the Comptroller and Auditor-
General of India relating to the accounts of the
Union shall be submitted to the president, who
shall cause them to be laid before each House of
Parliament.
(1) संघ के लेखाओं के संबंध मे भारत के िनयंतक-महालेखापरीक्षक
के प्रितवेदन राषर पित को प्रस्तुत िकए जाएंगे जो उन्हे संसद के प्रत्येक
सदन के समक्ष रखवायेगे।
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13. COMPTROLLER AND AUDITOR-GENERAL OF
INDIA: भारत के िनयंतक -महालेखापरीक्षक
(2) The reports of the Comptroller and Auditor-
General of India relating to the accounts of a
State shall be submitted to the Governor of the
State, who shall cause them to be laid before the
Legislature of the State.
(2) राज्यों के लेखाओं से संबंिधित भारत के िनयंतक-
महालेखापरीक्षक के प्रतितवेदन राज्य के राज्यपाल को प्रतस्तुत िकए
जाएंगे जो उसे राज्य के िवधिान मंडल के समक्ष रखवायेगे।
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14. For enjoying the Presentation on the
Constitutional Provisions of SAI of India