{"id":30881,"date":"2019-02-20T16:41:10","date_gmt":"2019-02-20T11:11:10","guid":{"rendered":"https:\/\/www.oliveboard.in\/blog\/?p=30881"},"modified":"2019-02-20T16:41:10","modified_gmt":"2019-02-20T11:11:10","slug":"comptroller-and-auditor-general","status":"publish","type":"post","link":"https:\/\/www.oliveboard.in\/blog\/comptroller-and-auditor-general\/","title":{"rendered":"Comptroller and Auditor General of India &#8211; SSC Economics Notes"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"color: #000000;\">After the release of the <span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/www.oliveboard.in\/blog\/ssc-exam-calendar-2019\/\" target=\"_blank\" rel=\"noopener\"><strong>SSC calendar<\/strong><\/a><\/span>, we are here to help you with your <span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/www.oliveboard.in\/ssc-cgl\/?ref=hny\" target=\"_blank\" rel=\"noopener\"><strong>SSC preparations<\/strong><\/a><\/span> by providing you SSC Notes on Economics. In this blog we will read about the <strong>Comptroller and Auditor General of India<\/strong>, the constitutional provisions, the Duties &amp; Responsibilities etc. It is an important topic in Economics which in turn is an important subject under the General Awareness section of the <span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/www.oliveboard.in\/ssc-cgl\/?ref=hny\" target=\"_blank\" rel=\"noopener\"><strong>SSC CGL Tier I<\/strong><\/a><\/span> test. Read and learn about the Duties, Responsibilities and Powers of the Comptroller and Auditor General of India in this blog.<\/span><\/p>\n<p style=\"text-align: center;\"><a href=\"https:\/\/www.oliveboard.in\/ssc-cgl\/?ref=hny\" target=\"_blank\" rel=\"noopener\"><span style=\"color: #0000ff;\"><b>Start your SSC CGL Preparation with a free Oliveboard Mock Test<\/b><\/span><\/a><\/p>\n<h2><strong><span style=\"color: #000000;\">Comptroller and Auditor General of India\u00a0<\/span><\/strong><\/h2>\n<ul>\n<li style=\"text-align: justify;\"><span style=\"color: #000000;\">The <strong>Constitution of India<\/strong> provides for an\u00a0<strong>independent office<\/strong>\u00a0of the Comptroller and Auditor General of India (CAG). <\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"color: #000000;\">CAG is the <strong>head of the Indian Audit and Accounts Department<\/strong>. <\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"color: #000000;\">As a constitutional functionary, CAG is primarily entrusted with the <strong>responsibility to audit the accounts<\/strong> and related activities of the three tiers of <strong>Government \u2013 Union, State and Local<\/strong>; the State-owned <strong>public sector<\/strong> commercial enterprises; and <strong>autonomous bodies<\/strong> financed by the Union and State Governments. <\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"color: #000000;\">His reports are laid before the Parliament and Legislatures of the Provinces.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">The <strong>CAG is appointed by the President<\/strong> and the duties and powers are bound by an act of Parliament called the <strong>Comptroller and Auditor General (Duties, Powers and Conditions of service) Act 1971.<\/strong><\/span><\/p>\n<h3 style=\"text-align: justify;\"><span style=\"color: #000000;\"><strong>Constitutional Provisions:<\/strong><\/span><\/h3>\n<ul>\n<li style=\"text-align: justify;\"><span style=\"color: #000000;\"><strong>Article 148: <\/strong>It speaks of the <strong>Terms of Appointment<\/strong> of CAG, the <strong>Salary<\/strong>, <strong>Allowances &amp; Pension<\/strong>, the <strong>Oath<\/strong> and the <strong>Terms of Service<\/strong> of the Comptroller and Auditor General of India.<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"color: #000000;\"><strong>Article 149: <\/strong>It talks of the <strong>Duties and Powers<\/strong> of the CAG.<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"color: #000000;\"><strong>Article 150: <\/strong>It talks of the <strong>Forms of Accounts<\/strong> of the Union &amp; State Governments as overseen by the CAG.<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"color: #000000;\"><strong>Article 151: <\/strong>It talks about the <strong>submission of the reports<\/strong> of the CAG in case of <strong>Union Government to the President<\/strong> and in Case of the <strong>State Governments to the respective State Governors<\/strong>.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: center;\"><a href=\"https:\/\/www.oliveboard.in\/ssc-cgl\/?ref=hny\" target=\"_blank\" rel=\"noopener\"><span style=\"color: #0000ff;\"><b>Start your SSC CGL Preparation with a free Oliveboard Mock Test<\/b><\/span><\/a><\/p>\n<h3 style=\"text-align: justify;\"><span style=\"color: #000000;\"><strong>Some Important Definitions<\/strong><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">In this Comptroller and Auditor General (Duties, Powers and Conditions of service) Act 1971, unless the context otherwise requires,<\/span><\/p>\n<ul>\n<li style=\"text-align: justify;\"><span style=\"color: #000000;\"><strong>Accounts<\/strong> \u2013 This is in relation to commercial undertakings of a Government that includes trading, manufacturing and profit and loss accounts and balance-sheets and other subsidiary accounts<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"color: #000000;\"><strong>Appropriation accounts<\/strong> \u2013 This means accounts which relate the expenditure brought to account during a financial year, to the several items specified in the law made in accordance with the provisions of the Constitution or of the Government of Union Territories Act, 1963, (20 of 1963) for the appropriation of moneys out of the Consolidated Fund of India or of a State, or of a Union territory having a Legislative Assembly, as the case may be.<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"color: #000000;\"><strong>Comptroller and Auditor-General<\/strong> &#8211; The Comptroller and Auditor-General of India appointed under article 148 of the Constitution<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"color: #000000;\"><strong>State \u2013 <\/strong>This means a State specified in the First Schedule to the Constitution<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"color: #000000;\"><strong>Union<\/strong> &#8211; This includes a Union territory, whether having a Legislative Assembly or not.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: center;\"><a href=\"https:\/\/www.oliveboard.in\/ssc-cgl\/?ref=hny\" target=\"_blank\" rel=\"noopener\"><span style=\"color: #0000ff;\"><b>Start your SSC CGL Preparation with a free Oliveboard Mock Test<\/b><\/span><\/a><\/p>\n<h3 style=\"text-align: justify;\"><span style=\"color: #000000;\"><strong>Term of Office<\/strong><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">The Comptroller and Auditor-General shall hold office for a <strong>term of six years<\/strong> from the date on which he assumes such office provided that where he attains the <strong>age of sixty-five years<\/strong> before the expiry of the said term of six years, he shall vacate such office on the date on which he attains the said.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span style=\"color: #000000;\"><strong>Duties and powers of the Comptroller and Auditor General<\/strong><\/span><\/h3>\n<ol>\n<li><span style=\"color: #000000;\">To <strong>compile the accounts<\/strong> of Union and State Governments<\/span><\/li>\n<li><span style=\"color: #000000;\">To <strong>prepare and submit accounts<\/strong> to the President, Governors of States and Administrators of Union Territories having Legislative Assemblies<\/span><\/li>\n<li><span style=\"color: #000000;\">To <strong>give information and render assistance<\/strong> to the Union and States<\/span><\/li>\n<li><span style=\"color: #000000;\">To <strong>audit all expenditure from the Consolidated Fund<\/strong> of India and of each State and of each Union territory having a Legislative Assembly and to ascertain whether the money shown in the accounts as having been disbursed were legally available for and applicable to the service or purpose to which they have been applied or charged and whether the expenditure conforms to the authority which governs it<\/span><\/li>\n<li><span style=\"color: #000000;\">To <strong>audit all transactions<\/strong> of the Union and of the States relating to <strong>Contingency Funds and Public Accounts<\/strong><\/span><\/li>\n<li><span style=\"color: #000000;\">To <strong>audit all trading, manufacturing, profit and loss accounts and balance-sheets<\/strong> and other subsidiary accounts kept in any department of the Union or of a State; and in each case to report on the expenditure, transactions or accounts so audited by him.<\/span><\/li>\n<li><span style=\"color: #000000;\">Audit of receipts and expenditure of bodies or authorities substantially financed from Union or State Revenues.<\/span><\/li>\n<li><span style=\"color: #000000;\">Audit of Receipts of Union or of States<\/span><\/li>\n<li><span style=\"color: #000000;\">Audit of accounts of stores and stock<\/span><\/li>\n<li><span style=\"color: #000000;\">Audit of Government companies and corporations<\/span><\/li>\n<li><span style=\"color: #000000;\">Laying of reports in relation to accounts of Government companies and corporation<\/span><\/li>\n<li><span style=\"color: #000000;\">Audit of accounts of certain authorities or bodies<\/span><\/li>\n<\/ol>\n<p style=\"text-align: center;\"><a href=\"https:\/\/www.oliveboard.in\/ssc-cgl\/?ref=hny\" target=\"_blank\" rel=\"noopener\"><span style=\"color: #0000ff;\"><b>Start your SSC CGL Preparation with a free Oliveboard Mock Test<\/b><\/span><\/a><\/p>\n<h3 style=\"text-align: justify;\"><span style=\"color: #000000;\"><strong>Powers of Comptroller and Auditor General of India<\/strong><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">The Comptroller and Auditor-General has the authority &#8211;<\/span><\/p>\n<ol>\n<li style=\"text-align: justify;\"><span style=\"color: #000000;\">To <strong>inspect<\/strong> any office of accounts under the control of the union or of a State, including treasuries, and such offices responsible for the keeping of initial or subsidiary accounts, as submit accounts to him;<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"color: #000000;\">To <strong>require<\/strong> that any accounts, books, papers and other documents which deal with or form the basis of or an otherwise relevant to the transactions to which his duties in respect of audit extend, shall be sent to such place as he may appoint for his inspection;<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"color: #000000;\">To <strong>put<\/strong> such questions or make such observations as he may consider necessary, to the person in charge of the office and to call for such information as he may require for the preparation of any account or report which it is his duty to prepare.<\/span><\/li>\n<\/ol>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">That is all from us in this blog:\u00a0<strong>SSC Notes Economics &#8211; Comptroller and Auditor General of India<\/strong>. We hope you liked reading the information provided above and it is a valuable addition to your <strong><a style=\"color: #000000;\" href=\"https:\/\/www.oliveboard.in\/ssc-cgl\/?ref=hny\" target=\"_blank\" rel=\"noopener\"><span style=\"color: #0000ff;\">SSC CGL Exam preparation<\/span><\/a><\/strong>. All the best.<\/span><\/p>\n<p><span style=\"color: #000000;\">Also Read: <strong>SSC Notes Economics<\/strong> &#8211; <a href=\"https:\/\/www.oliveboard.in\/blog\/ssc-cgl-preparation-notes-finance-commission-india\/\" target=\"_blank\" rel=\"noopener\"><strong><span style=\"color: #0000ff;\">Finance Commission of India<\/span><\/strong><\/a><\/span><\/p>\n<p class=\"gdlr-page-title\" style=\"text-align: left;\"><a href=\"https:\/\/www.oliveboard.in\/blog\/ssc-notes-economics\/\" target=\"_blank\" rel=\"noopener\"><strong><span style=\"color: #0000ff;\">SSC Notes Economics \u2013 Theory of Demand and Supply<\/span><\/strong><\/a><\/p>\n<p style=\"text-align: left;\"><a href=\"https:\/\/www.oliveboard.in\/blog\/?s=SSC+CGL+notes\" target=\"_blank\" rel=\"noopener\"><strong><span style=\"color: #0000ff;\">Read more SSC Notes.<\/span><\/strong><\/a><\/p>\n<p style=\"text-align: center;\"><a href=\"https:\/\/www.oliveboard.in\/ssc-cgl\/?ref=hny\" target=\"_blank\" rel=\"noopener\"><span style=\"color: #0000ff;\"><b>Start your SSC CGL Preparation with a free Oliveboard Mock Test<\/b><\/span><\/a><a href=\"https:\/\/www.oliveboard.in\/ssc-cgl\/?ref=hny\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-29188 size-full\" src=\"https:\/\/www.oliveboard.in\/blog\/wp-content\/uploads\/2019\/01\/SSC-CGL-Banner.png\" alt=\"ssc cgl mock test\" width=\"720\" height=\"90\" \/><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>After the release of the SSC calendar, we are here to help you with your SSC preparations by providing you<\/p>\n","protected":false},"author":50,"featured_media":30888,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1,60,62,2586,5217,63],"tags":[],"class_list":["post-30881","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-articles","category-general-knowledge","category-government-exams","category-notes","category-ssc-prep","category-ssc-exams","generate-columns","tablet-grid-50","mobile-grid-100","grid-parent","grid-50"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.6 (Yoast SEO v26.6) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Comptroller and Auditor General - SSC Economics Notes - Oliveboard<\/title>\n<meta name=\"description\" content=\"Read the SSC Economics Notes on Comptroller and Auditor General of India for the GA section of SSC CGL Exam. 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