Polity and Constitution

Duties and powers; form of accounts (Art. 149-150; DPC Act 1971)

• Parliament determines the CAG's statutory audit mandate
• The President prescribes the form of government accounts on CAG advice
• Government account compilation can be separated from audit
• Audit of expenditure against legal availability and authority
• Audit of revenue assessment, collection and allocation systems
• Inspection and documentary access support audit
• The legal form and funding of a body determine its audit route