Accountant General (Audit), Meghalaya

 

Mandate

Audit Mandate

The Comptroller and Auditor General (CAG) of India is the head of the Supreme Audit Institution of India and derives his duties and powers  from  Articles 149 to 151 of the Constitution and the Comptroller and Auditor General’s (Duties, Powers and Conditions of Service) Act 1971. Under the provisions of the Constitution and the Act, the CAG is the sole auditor of the accounts of the Central and State Governments. CAG is also responsible for the audit of local bodies (i.e. panchyati raj Institutions and urban local bodies) and provides technical and administrative guidance for accounting and audit functions in all States as per orders issued by the Ministry of Finance, Government of India. The reports of the CAG relating to the accounts of the Union and the States are submitted to the President/Governor for being laid before the Parliament/State Legislature. The CAG is also responsible for a uniform policy of accounting and audit in the Government sector as a whole. The Act authorises the CAG to lay down for the guidance of the government departments, the general principles of Government accounting and the broad principles in regard to the audit of receipts and expenditure.

General Provisions relating to Audit

Under the provisions of the Comptroller & Auditor General’s Duties, Powers and Conditions Act, 1971, the  mandate of the CAG includes audit of:

Our functions

The audit functions of the Principal Accountant General (Audit) Meghalaya are: