Comptroller and Auditor General's (Duties, Powers and Conditions of Service) Act ,1971
Act No : 56
Section :
Functions of Comptroller and Auditor-General in the case of grants orloans given to other authorities or bodies.
15.Functions of Comptroller and Auditor-General in the case of grants or loans given to other authorities or bodies. (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 --------------------------------------------------------------------- 1.Remembered, subs. and ins. by Act 2 of 1984, s.3. --------------------------------------------------------------------- 78A 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 a Union territory having 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 an corporation to which any such grant or loan as is referred to 79 in sub-section (1) is given if the law by or under which such corpora- tion 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 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.
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