Mind Maps for UPSC Public Administration (Role of Controller General of Accounts and Comptroller and Auditor General of India)


Mind Maps for UPSC Public Administration (Role of Controller General of Accounts and Comptroller and Auditor General of India)


Study Kit for Public Administration for IAS Mains Exams

Mind Map Important Topics:

Role of Controller General of Accounts and Comptroller and Auditor General of India

1.1. Powers and Duties of CAG

  • 1.1.1. all receipts and expenditure from the Consolidated Fund of India and of the States and Union Territories
  • 1.1.2. all transactions relating to the Contingency Funds and public accounts
  • 1.1.3. all trading manufacturing Profit & Loss accounts and balance sheets and other subsidiary accounts kept in any department.
  • 1.1.4. all stores and stock of all Government offices or Departments
  • 1.1.5. all Government Companies set up under the Indian Companies Act, 1956
  • 1.1.6. all Central Government Corporations whose Acts provide for audit by the Comptroller and Auditor General
  • 1.1.7. all authorities and bodies substantially funded from the Consolidated Funds
  • 1.1.8. anybody or authority even though not substantially funded from the Consolidated Fund at either the request of the Governor/ President or at his (the CAG’s) own initiative
  • 1.1.9. the right to inspect a office of the entities which are subject to his audit
  • 1.1.10. the authority to call for any books of accounts or papers that he regards as necessary during audit
  • 1.1.11. the freedom to ask any question and order the collection of any information from any office of any Government. Company Corporation

1.2. duties the CGA

  • 1.2.1. The Controller General of Accounts prepares the condensed form of the appropriation accounts and the finance accounts of the Union Government
  • 1.2.2. Prescribing the form of accounts relating to the Union and State Government
  • 1.2.3. Administration of rules under Article 283 of the Constitution
  • 1.2.4. Consolidation of the monthly and annual accounts of the Government of India.
  • 1.2.5. Laying down of accounting procedures
  • 1.2.6. Framing and revising rules of accounting by Central (civil) Accounts officer.

1.3. Features of Indian Audit 

  • 1.3.1. audit of the Government of India as well as of the State Governments entrusted to the CAG of India
  • 1.3.2. Indian audit is primarily concerned with expenditure
  • 1.3.3. The CAG acts as an aid to the legislature in exercising control over the public finance
  • 1.3.4. The audit is mainly concerned with the legal and technical aspect of the expenditure

1.4. Audit Report

  • 1.4.1. financial irregularities
  • 1.4.2. excess of expenditure over the grants sanctioned by the Parliament
  • 1.4.3. over and under-budgeting
  • 1.4.4. failure to obtain proper sanctions
  • 1.4.5. cases of non-compliance with the rules and regulations
  • 1.4.6. cases of misappropriation and embezzlement 
  • 1.4.7. cases of improper expenditure

Study Kit for Public Administration for IAS Mains Exams

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