Comptroller and Auditor General's (Duties, Powers and Conditions of Service) Act ,1971
Act No : 56
Section :
Comptroller and Auditor-General to compile accounts of Union andStates.
10.Comptroller and Auditor-General to compile accounts of Union and States. (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 accounts 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: 1*[Provided that the President may, after consultation with the Comptroller and Auditor-General, by order, relieve him from the res- ponsibility 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 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 : ] 2*[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 Comp- troller 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 ---------------------------------------------------------------------- 1 Subs. by Act 58 of 1976, s. 2, for the first proviso (w.e.f. 1-3- 1976). 2 Subs. by s. 2, ibid., for "Provided further" (w.e.f. 1-3-1976). ---------------------------------------------------------------------- 77 (ii) for keeping the accounts of any particular class or character, such arrangement shall, notwithstanding anything contained in subsection (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.
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