CHAPTER I PRELIMINARY

SALARY AND OTHER CONDITIONS OF SERVICE OF THE COMPTROLLER

CHAPTER II
AND AUDITOR-GENERAL
CHAPTER III DUTIES AND POWERS OF THE COMPTROLLER AND AUDITOR-GENERAL
CHAPTER IV MISCELLANEOUS

Comptroller and Auditor-General's (Duties, Powers and Conditions of Service) Act, 1971

 THE COMPTROLLER AND AUDITOR-GENERAL'S (DUTIES, POWERS AND

CONDITIONS OF SERVICE) ACT, 1971

(as of May 31, 1989) (15th December, 1971)

(as amended in 1976, 1984, 1987 and 1994)

An Act to determine the conditions of service of the Comptroller and Auditor-General of

India and to prescribe his duties and powers and for that matters connected therewith
or incidental thereto.

Be it enacted by parliament in the Twenty-second year of the Republic of India as

follows:-

CHAPTER 1
 
PRELIMINARY

1. Short title

This Act may be called the Comptroller and Auditor-General’s (Duties, Powers and
Conditions of Service) Act, 1971.

2. Definitions

In this Act, unless the context otherwise requires,

(a) "accounts", in relation to commercial undertakings of a Government, includes

trading, manufacturing and profit and loss accounts and balance-sheets and other
subsidiary accounts;

(b) "appropriation accounts" 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;

(c) "Comptroller and Auditor-General" means the Comptroller and Auditor-General of

India appointed under article 148 of the Constitution;

(d) "State" means a State specified in the First Schedule to the Constitution;

(e) "Union" includes a Union territory, whether having a Legislative Assembly or not.

CHAPTER II
 
SALARY AND OTHER CONDITIONS OF SERVICE OF 
THE COMPTROLLER AND AUDITOR-GENERAL

Salary

3. There shall be paid to the Comptroller and Auditor-General a salary which is equal to
the salary of the Judge of the Supreme Court:

Provided that if a person who, immediately before the date of assuming office as the
Comptroller and Auditor-General, was in receipt of, or, being eligible so to do, had
elected to draw, a pension (other than a disability or wound pension) in respect of any
previous service under the Government of the Union or any of its predecessor
Governments, or under the Government of a State or any of its predecessor
Governments, his salary in respect of service as Comptroller and Auditor-General shall
be reduced:

(a) by the amount of that pension; and

(b) if he had, before assuming office, received, in lieu of a portion of the pension due
to him in respect of such previous service, the commuted value thereof, by the amount
of that portion of the pension.

Term of Office

4. The Comptroller and Auditor-General shall hold office for a term of six years from
the date on which he assumes such office:

Provided that where he attains the age of sixty-five years before the expiry of the said
term of six years, he shall vacate such office on the date on which he attains the said
age.

Provided further that he may, at any time, by writing under his hand addressed to the
President, resign his office.

Explanation: For the purpose of this section, the term of six years in respect of the
Comptroller and Auditor-General holding office immediately before the commencement
of this Act, shall be computed from the date on which he had assumed office.
Leave

5. (1) A person who, immediately before the date of assuming office as the
Comptroller and Auditor-General, was in the service of Government may be granted
during his tenure of office but not thereafter, leave in accordance with the rules for the
time being applicable to the Service to which he belonged before such date and he
shall be entitled to carry forward the amount of leave standing at his credit on such
date, notwithstanding anything contained in section 6.

(2) Any other person who is appointed as the Comptroller and Auditor-General may be
granted leave in accordance with such rules as are for the time being applicable to a
member of the Indian Administrative Service.

(3) The power to grant or refuse leave to the Comptroller and Auditor-General and to
revoke or curtail leave granted to him, shall vest in the President.

Pension

6. (1) A person who, immediately before the date of assuming office as the
Comptroller and Auditor-General, 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 Auditor-General but his service as Comptroller and Auditor-General
shall be reckoned as continuing approved service counting for pension in the Service to
which he belonged.
(2) Every person who enters upon office as the Comptroller and Auditor-General shall,
on demitting the said office, be eligible to a pension of a sum of fifteen thousand
rupees per annum which sum shall include: the aggregate of all pensions payable to
him and the commuted portion, if any, of his pension, and the pension equivalent of
the retirement gratuity, if any, which may have been admissible to him under the rules
for the time being applicable to the Service to which he belonged:

Provided that if such a person is or becomes eligible, at any time, under the rules for
the time being governing the Service to which he belonged, to a pension higher than
the said sum of fifteen thousand rupees, he shall be eligible to draw, as pension, the
said higher amount.

(3) A person who, immediately before the date of assuming office as the Comptroller
and Auditor-General, was in receipt of, or, had become eligible for receiving, a pension
in respect of any previous service under Government, shall, on demitting office as the
Comptroller and Auditor-General, be eligible to a pension of fifteen thousand rupees
per annum which sum shall include the aggregate of all pensions payable to him and
the commuted portion, if any, of his pension, and the pension equivalent of the
retirement gratuity, if any, which may have been admissible to him under the rules for
the time being applicable to the Service to which he belonged:

Provided that if such a person is or becomes eligible, at any time, under the rules for
the time being governing the service to which he belonged, to a pension higher than
the said sum of fifteen thousand rupees, on he shall be eligible to draw, as pension,
the said higher amount.

(4) Any other person who is appointed as the Comptroller and Auditor-General shall,
on demitting the said office, be eligible to a pension of fifteen thousand rupees per
annum.

(5) 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.

(6) A person who demits office as the Comptroller and Auditor-General by resignation
shall, on such demission, be eligible to a pension at the rate of two thousand rupees
per annum for each completed year of his service as the Comptroller and Auditor
General:

Provided that in the case of a person referred to in sub-section (1) or sub-section (3),
the aggregate amount of pension admissible under this sub-section together with the
amount of pension including the commuted portion, if any, of his pension, and the
pension equivalent of the retirement gratuity if any which may have been admissible to
him under the rules for the time being applicable to the Service to which he belonged
immediately before he assumed office as the Comptroller and Auditor-General, shall
not exceed fifteen thousand rupees per annum or the higher pension referred to in
proviso to sub-section (2) or sub-section (3), as the case may be.
(6A) Notwithstanding, anything contained in the foregoing provisions of this section a
person referred to in sub-section (1) who demits office (whether in any manner
specified in sub-section (8) or by resignation) as the Comptroller and Auditor-General
after the commencement of the Comptroller and Auditor-General's (Duties, Powers and
Conditions of Service) Amendment Act, 1984, shall, on such demission, be entitled to:
-

(a) the pension to which he would have been entitled under the rules of the Service to
which he belonged by reckoning his service as the Comptroller and Auditor-General as
continuing approved service counting for pension in such Service; and

(b) a special pension of seven hundred rupees per annum in respect of each completed
year of service as the Comptroller and Auditor-General;

(6B) Notwithstanding anything contained in the foregoing provisions of this section, a

person referred to in sub-section (3) who demits office (whether in any manner
specified in sub-section (8) or by resignation) as the Comptroller and Auditor-General
after the commencement of the Comptroller and Auditor-General's (Duties, Powers and
Conditions of Service) Amendment Act, 1984, shall, on such demission be entitled to:

(a) the pension payable to him in respect of any previous service under Government;
and

(b) a special pension of seven hundred rupees per annum in respect of each completed
year of service as the Comptroller and Auditor-General.

(6C) Notwithstanding anything contained in the foregoing provisions of this section, a

person who demits office (whether in any manner specified in sub-section 8 (or by
resignation) as the Comptroller and Auditor-General after the commencement of the
Comptroller and Auditor-General's (Duties, Powers and Conditions of Service)
Amendment Act, 1987 shall, on such-demission, be entitled to-

(a) a pension which is equal to the pension payable to a Judge of the Supreme Court,-

(i) if such person is a person referred to in sub-section (1) or sub-section (3), in

accordance with the provisions of part III of the Schedule to the Supreme Court Judges
(Conditions of Services) Act, 1958 (41 of 1958) (hereafter in this Act referred to as the
Supreme Court Judges Act), as amended from time to time.

(ii) If such person is a person referred to in subsection (4), in accordance with the
provisions of Part I of the Schedule to the Supreme Court Judges Act, as amended
from time to time.

(b) Such pension (including commutation of pension), family pension and gratuity as
are admissible to a Judge of Supreme Court under the Supreme Court Judges Act and
the rules made thereunder, as amended from time to time.

(6D) Notwithstanding anything contained in the foregoing provisions of this section, a

person who demitted office (whether in any manner specified in sub section (8) or by
resignation) as the Comptroller and Auditor-General, at any time before the 16th day
of December, 1987, shall be entitled to the pension specified in sub section (6C) on
and from that date. 

(7) If a person who demits office as the Comptroller and Auditor-General is not eligible
to any pension under this section but is eligible to a pension under the rules for the
time being applicable to the Service to which he belonged immediately before he
assumed office as the Comptroller and Auditor-General he shall, notwithstanding
anything contained in this section, be eligible to draw such pension as is admissible to
him under the said rules.

(8) Except where he demits office by resignation, a person holding office of the
Comptroller and Auditor-General shall be deemed, for the purposes of this Act, to have
demitted such office as such if, and only if-

(a) he has completed the term of office specified in section 4, or

(b) he has attained the age of sixty-five years, or

(c) his demission of office is medically certified to be necessitated by ill-health.

7. Omitted.

Right to Subscribe to General Provident Fund

8. Every person holding office as the Comptroller and Auditor-General shall be entitled
to subscribe to the General Provident Fund (Central Services).

Other Conditions of Service

9. Save as otherwise provided in this Act, the conditions of service relating to traveling
allowance, provision of rent free residence and exemption from payment of income-tax
on the value of such rent-free residence, conveyance facilities, sumptuary allowance,
medical facilities and such other conditions of service as are for the time being
applicable to a Judge of the Supreme Court under Chapter IV of the Supreme Court
Judges Act, and the rules are made thereunder, shall, so far as may be, apply to a
serving or retired Comptroller and Auditor-General as the case may be.

Provided that nothing in this section shall have effect so as to give a person, who
immediately before the date of assuming office as the Comptroller and Auditor-
General, was in the service of Govt. less favourable terms in respect of any of the
matters aforesaid than those to which he would be entitled as a member of the Service
to which he belonged, his service as Comptroller and Auditor-General being treated for
the purpose of this proviso as continuing service in the Service to which he belonged.

CHAPTER III
 
DUTIES AND POWERS OF 
 THE COMPTROLLER AND AUDITOR-GENERAL

Comptroller and Auditor-General to compile accounts of Union and States

10. (1) The Comptroller and Auditor-General shall be responsible-

(a) for compiling the accounts of the Union and of each State from the initial and
subsidiary account rendered to the audit and accounts offices under his control by
treasuries, offices or departments responsible for the keeping of such accounts; and

(b) for keeping such accounts in relation to any of the matters specified in clause (a)
as may be necessary:

Provided that the President may, after consultation with the Comptroller and Auditor-
General, by order relieve him from the responsibility for compiling-

(i) the said accounts of the Union (either at once or gradually by the issue of several
orders); or

(ii) the accounts of any particular services or departments of the Union:

Provided further that the Governor of a State may with the previous approval of the
President and after consultation with the Comptroller and Auditor-General, by order,
relieve him from the responsibility for compiling-

(i) the said accounts of the State (either at once or gradually by the issue of several
orders); or

(ii) the accounts of any particular services or departments of the State:

Provided also that the President may, after consultation with the Comptroller and
Auditor-General, by order, relieve him from the responsibility for keeping the accounts
of any particular class or character.

(2) Where, under any arrangement, a person other than the Comptroller and Auditor-
General has, before the commencement of this Act, been responsible-

(i) for compiling the accounts of any particular service or department of the Union or of
a State, or

(ii) for keeping the accounts of any particular class or character, 

such arrangement shall, notwithstanding anything contained in sub-section (1),

continue to be in force unless, after consultation with the Comptroller and Auditor-
General, it is revoked in the case referred to in clause (i), by an order of the President
or the Governor of the State, as the case may be, and in the case referred to in clause
(ii) by an order of the President.

Comptroller and Auditor-General to prepare and submit accounts to the

President, Governors of States and Administrators of Union Territories having
Legislative Assemblies
11. The Comptroller and Auditor-General shall from the accounts compiled by him or
by the Government or any other person responsible in that behalf prepare in each year
accounts (including, in the case of accounts compiled by him, appropriation accounts)
showing under the respective heads the annual receipts and disbursements for the
purpose of the Union, of each State and of each Union territory having a Legislative
Assembly, and shall submit those accounts to the President or the Governor of a State
or Administrator of the Union territory having a Legislative Assembly, as the case may
be on or before such dates as he may, with the concurrence of the Government
concerned, determine:

Provided that the President may, after consultation with the Comptroller and Auditor-
General, by order, relieve him from the responsibility for the preparation and
submission of the accounts relating to annual receipts and disbursements for the
purpose of the Union or of a Union territory having a Legislative Assembly;

Provided further that the Governor of a State may, with the previous approval of the
President and after consultation with the Comptroller and Auditor-General, by order,
relieve him from the responsibility for the preparation and submission of the accounts
relating to annual receipts and disbursements for the purpose of the State.

Comptroller and Auditor-General to give information and render assistance to

the Union and States

12. The Comptroller and Auditor-General shall, in so far as the accounts, for the
compilation or keeping of which he is responsible, enable him so to do, give to the
Union government, to the State Governments or to the Governments of Union
Territories having Legislative Assemblies, as the case may be, such information as they
may, from time to time, require, and render such assistance in the preparation of their
annual financial statements as they may reasonably ask for.

General Provisions Relating to Audit

13. It shall be the duty of the Comptroller and Auditor-General-

(a) to audit all expenditure from the Consolidated Fund of India and of each State and
of each Union territory having a Legislative Assembly and to ascertain whether the
moneys 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;

(b) to audit all transactions of the Union and of the States relating to Contingency
Funds and Public Accounts;

(c) to audit all trading, manufacturing, profit and loss accounts and balance-sheets 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.

Audit of receipts and expenditure of bodies or authorities substantially

financed from Union or State Revenues

14.(1) Where any body or authority is substantially financed by grants or loans from
the Consolidated Fund of India or of any State or of any Union territory having a
Legislative Assembly, the Comptroller and Auditor-General shall, subject to the
provisions of any law for the time being in, force applicable to the body or authority, as
the case may be, audit all receipts and expenditure of that body or authority and to
report on the receipts and expenditure audited by him.

Explanation: Where the grant or loan to a body or authority from the Consolidated
Fund of India or of any State or of any Union territory having a Legislative Assembly in
a financial year is not less than rupees twenty-five lakhs and the amount of such grant
or loan is not less than seventy-five percent of the total expenditure of that body or
authority, such body or authority shall be, deemed, for the purposes of this sub-
section, to be substantially financed by such grants or loans as the case may be.

(2) Notwithstanding anything contained in sub-section (1) the Comptroller and Auditor-
General may with the previous approval of the President or the Governor of a State or
the Administrator of a Union territory having a Legislative Assembly, as the case may
be, audit all receipts and expenditure of any body or authority where the grants or
loans to such body or authority from the Consolidated Fund of India or of any State or
of any Union territory having a Legislative Assembly, as the case may be in a financial
year is not less than rupees one crore.

(3) Where the receipts and expenditure of any body or authority are by virtue of the
fulfilment of the, conditions specified in sub-section (1) or sub-section (2) audited by
the Comptroller and Auditor-General in a financial year, he shall continue to audit the
receipts and expenditure of that body or authority for a further period of two years
notwithstanding that the conditions specified in sub-section (1) or sub-section (2) are
not fulfilled during any of the two subsequent years.

Functions of Comptroller and Auditor-General in the Case of Grants or Loans

given to other Authorities or Bodies

15. (1) Where any grant or loan is given for any specific purpose from the Consolidated
Fund of India or of any State or of any Union territory having a Legislative Assembly to
any authority or body, not being a foreign State or international organisation, the
Comptroller and Auditor-General shall scrutinise the procedures by which the
sanctioning authority satisfies itself as to the fulfilment of the conditions subject to
which such grants or loans were given and shall for this purpose have right of access,
after giving reasonable previous notice, to the books and accounts of that authority or
body:

Provided that the President, the Governor of a State or the Administrator of a Union
territory having a Legislative Assembly, as the case may be, may, where he is of
opinion that it is necessary so to do in the public interest, by order, relieve the
Comptroller and Auditor-General, after consultation with him, from making any such
scrutiny in respect of any body or authority receiving such grant or loan.

(2) Except where he is authorised so to do by the President, the Governor of a State or

the Administrator of Union territory having a Legislative Assembly, as the case may be,
the Comptroller and Auditor-General shall not have, while exercising the powers
conferred on him by sub-section (1), right of access to the books and accounts of any
corporation to which any such grant or loan as is referred to in subsection (1) is given
if the law by or under which such corporation has been established provides for the
audit of the accounts of such corporation by an agency other than the Comptroller and
Auditor-General:

Provided that no such authorisation shall be made except after consultation with the
Comptroller and Auditor-General and except after giving the concerned corporation a
reasonable opportunity of making representations with regard to the proposal to give
to the Comptroller and Auditor-General right of access to its books and accounts.

Audit of Receipts of Union or of States

16. It shall be the duty of the Comptroller and Auditor-General to audit all receipts
which are payable into the Consolidated Fund of India and of each State and of each
Union territory having a Legislative Assembly and to satisfy himself that the rules and
procedures in that behalf are designed to secure an effective check on the assessment,
collection and proper allocation of revenue and are being duly observed and to make
for this purpose such examination of the accounts as he thinks fit and report thereon.

Audit of accounts of stores and stock

17. The Comptroller and Auditor-General shall have authority to audit and report on
the accounts of stores and stock kept in any office or department of the Union or of a
State.

Powers of Comptroller and Auditor-General in connection with audit of

accounts

18. (1) The Comptroller and Auditor-General shall in connection with the performance
of his duties under this Act, have authority-

(a) to inspect 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;

(b) to require 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;

(c) to put 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.

(2) The person in charge of any office or department, the accounts of which have to be
inspected and audited by the Comptroller and Auditor-General, shall afford all facilities
for such inspection and comply with requests for information in as complete a form as
possible and with all reasonable expedition.

Audit of Government companies and corporations

19. (1) The duties and powers of the Comptroller and Auditor-General in relation to the
audit of the accounts of Government companies shall be performed and exercised by
him in accordance with the provisions of the Companies Act, 1956 (1 of 1956).

(2) The duties and powers of the Comptroller and Auditor-General in relation to the
audit of the accounts of corporations (not being companies) established by or under
law made by Parliament shall be performed and exercised by him in accordance with
the provisions of the respective legislations.

(3) The Governor of a State or the Administrator of a Union territory having a

Legislative Assembly may, where he is of opinion that it is necessary in the public
interest so to do, request the Comptroller and Auditor-General to audit the accounts of
a corporation established by law made by the Legislature of the State or of the Union
territory, as the case may be, and where such request has been made, the Comptroller
and Auditor-General shall audit the accounts of such corporation and shall have, for the
purposes of such audit, right of access to the books and accounts of such corporation:

Provided that no such request shall be made except after consultation with the
Comptroller, and Auditor-General and except after giving reasonable opportunity to the
corporation to make representations with regard to the proposal for such audit.
Laying of reports in relation to accounts of Government companies and
corporation

19A. (1) The reports of the Comptroller and Auditor-General, in relation to audit of
accounts of a Government company or a corporation referred to in section 19, shall be
submitted to the Government or Governments concerned.

(2) The Central Government shall cause every report received by it under sub-section
(1) to be laid, as soon as may be after it is received, before each House of Parliament

(3) The State Government shall cause every report received by it under sub-section (1)
to be laid, as soon as may be after it is received, before the Legislature of the State.

Explanation : For the purposes of this section "Government or "State Government" in

relation to a Union Territory having a Legislative Assembly, means the Administrator of
the Union territory.

Audit of accounts of certain authorities or bodies

20. (1) Save as otherwise provided in section 19, where the audit of the accounts of
any body or authority has not been entrusted to the Comptroller and Auditor-General
by or under any law made by Parliament, he shall, if requested so to do by the
President, or the Governor of a State or the Administrator of a Union territory having a
Legislative Assembly, as the case may be, undertake the audit of the accounts of such
body or authority on such terms and conditions as may be agreed upon between him
and the concerned Government and shall have, for the purposes of such audit, right of
access to the books and accounts of that body or authority:

Provided that no such request shall be made except after consultation with the
Comptroller and Auditor-General.

(2) The Comptroller and Auditor-General may propose to the President or the Governor
of a State or the Administrator of a Union territory having a Legislative Assembly, as
the case may be, that he may authorised to undertake the audit of accounts of any
body or authority, the audit of the account of which has not been entrusted to him by
law, if he is of opinion that such audit is necessary because a substantial amount has
been invested in, or advanced to, such body or authority by the Central or State
Government or by the Government of a Union territory having a Legislative Assembly,
and on such request being made, the President or the Governor or, the Administrator,
as the case may be, may empower the Comptroller and Auditor-General to undertake
the audit of the accounts of such body or authority.

(3) The audit referred to in sub-section (1) or sub-section (2) shall not be entrusted to
the Comptroller and Auditor-General except where the President or the Governor of a
State or the Administrator of a Union territory having a Legislative Assembly, as the
case may be, is satisfied that it is expedient so to do in the public-interest and except
after giving a reasonable opportunity to the concerned body or authority to make
representations with regard to the proposal for such audit.
 CHAPTER IV
 
MISCELLANEOUS

Delegation of Power of Comptroller and Auditor-General

21. 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.

Provided that except during the absence of the Comptroller and Auditor-General on
leave or otherwise, no officer shall be authorised to submit on behalf of the
Comptroller and Auditor-General any report which the Comptroller and Auditor-General
is required by the Constitution or the Government of Union Territories Act, 1963 (20 of
1963) to submit to the President or the Governor of a State or the Administrator of a
Union territory having a Legislative Assembly, as the case may be.

Power to Make Rules

22. (1) The Central Government may, after consultation with the Comptroller and
Auditor-General, by notification in the official Gazette, make rules for carrying out the
provisions of this Act in so far as they relate to the maintenance of accounts.

(2) In particular, and without prejudice to the generality of the foregoing power, such
rules may provide for all or any of the following matters, namely:-

(a) the manner in which initial and subsidiary accounts shall be kept by the treasuries,
offices and departments rendering accounts to audit and accounts offices;

(b) the manner in which the accounts of the Union or of a State or of any particular
service or department or of any particular class or character, in respect of which the
Comptroller and Auditor-General has been relieved from the responsibility of compiling
or keeping the accounts, shall be compiled or kept;

(c) the manner in which the accounts of stores and stock shall be kept in any office or
department of the Union or of a State, as the case may be;

(d) any other matter which is required to be. or may be, prescribed by rules

(3) Every rule made under this section shall be laid, as soon as may be after it is
made, before each House of Parliament, while it is in session, for a total period of thirty
day's which may be comprised in one Session or in two or more successive sessions,
and if, before the expiry of the session immediately following the session or the
successive sessions aforesaid both Houses agree in making any modification in the rule
or both Houses agree that the rules should not be made, the rule shall thereafter have
effect only in such modified form or be of no effect, as the case may be; so, however,
that any such modification or annulment shall be without prejudice to the validity of
anything previously done under that rule.
Power to make regulations

23. The Comptroller and Auditor-General is hereby authorised to make regulations for
carrying into effect the provisions of this Act in so far as they related to the scope and
extent of audit, including laying down for the guidance of the Government
Departments the general principles of Government accounting and the broad principles
in regard to audit of receipts and expenditure.

Power to dispense with detailed audit

24. The Comptroller and Auditor-General is hereby authorised to dispense with, when
circumstances so warrant, any part of detailed audit of any accounts or class of
transactions and to apply such limited check in relation to such accounts or
transactions as he may determine.

Repeal

25. The Comptroller and Auditor-General (Conditions of Service) Act 1953,(21 of 1953)
is hereby repealed.

Removal of doubts

26. For removal of doubts, it is hereby declared that on the commencement of this Act
the Government of India (Audit and Accounts) Order, 1936, as adapted by the India
(Provisional Constitution) Order, 1947, shall cease to be in force except as respects
anything done or any action taken thereunder.