The Comptroller and Auditor-Generals (Duties, Powers and Conditions of Service) Act, 1971

[Act No. 56 of 1971]

[15th December, 1971.]

Contents
Title	Comptroller and Auditor-Generals (Duties, Powers and Conditions of Service) Act, 1971
Sections	Particulars
Chapter I	Preliminary
1.	Short title
2.	Definitions
Chapter II	Salary and Other Conditions of Service of The Comptroller and Auditor-General
3.	Salary
4.	Term of office
5.	Leave
6.	Pension
7.	[Commutation, of pension.] Omitted by the Comptroller and Auditor-General's (Duties, Powers and Conditions of service Amendment) Act, 1987 (50 of 1987), s. 3 (w.e.f. 16-12-1987).
8.	Right to subscribe to General Provident Fund
9.	Other conditions of service
Chapter III	Duties and Powers of The Comptroller and Auditor-General
10.	Comptroller and Auditor-General to compile accounts of Union and States
11.	Comptroller and Auditor-General to prepare and submit accounts to the President, Governors of States and Administrators of Union territories having Legislative Assemblies
12.	Comptroller and Auditor-General to give information and render assistance to the Union and States
13.	General provisions relating to audit
14.	Audit of receipts and expenditure of bodies or authorities substantially financed from Union or State Revenues
15.	Functions of Comptroller and Auditor-General in the case of grants or loans given to other authorities or bodies
16.	Audit of receipts of Union or of States
17.	Audit of accounts of stores and stock
18.	Powers of Comptroller and Auditor-General in connection with audit of accounts
19.	Audit of Government companies and corporations
19A.	Laying of reports in relation to accounts of Government companies and corporations
20.	Audit of accounts of certain authorities or bodies
Chapter IV	Miscellaneous
21.	Delegation of power of Comptroller and Auditor-General
22.	Power to make rules
23.	Power to make regulations
24.	Power to dispense with detailed audit
25.	The Comptroller and Auditor-General (Conditions of Service) Act, 1953 (21 of 1953), is hereby repealed.
26.	Removal of doubts