0I (1-6)

CHAPTER I Functions of the Comptroller and Auditor-General in Relation to Accounts

COMPTROLLER AND AUDITOR-GENERAL’S POWERS UNDER THE CONSTITUTION OF INDIA AND THE AUDIT
AND ACCOUNTS ORDER, 1936

1.The Comptroller and Auditor-General of India derives his powers and duties in relation to accounts of the Union and of the States from Articles 149 and 150 of the constitution of India.

ഇന്ത്യൻ ഭരണഘടനയുടെ ആർട്ടിക്കിൾ 149, 150 എന്നിവയിൽ നിന്ന് യൂണിയന്റെയും സംസ്ഥാനങ്ങളുടെയും അക്കൗണ്ടുകളുമായി  ബന്ധപ്പെട്ട് കം‌ട്രോളർ ആൻഡ് ഓഡിറ്റർ ജനറലിന് അദ്ദേഹത്തിന്റെ അധികാരങ്ങളും ചുമതലകളും ലഭിക്കുന്നു.

Article 149 of the Constitution envisages an Act of Parliament to regulate the duties and powers of the Comptroller and Auditor-General and until such as provision is made, it lays down that the Comptroller and Auditor-General shall perform such duties and exercise such powers in relation to the accounts of the Union and of the States as were conferred on or exercisable by the Auditor-General of India immediately before the commencement of the Constitution in relation to the accounts of the Dominion of India and of Provinces, respectively.

ഭരണഘടനയുടെ ആർട്ടിക്കിൾ 149, കം‌ട്രോളർ&ഓഡിറ്റർ ജനറലിന്റെ ചുമതലകളും അധികാരങ്ങളും നിയന്ത്രിക്കുന്നതിനായി ഒരു പാർലമെൻറ് ആക്റ്റ് വിഭാവനം ചെയ്യുന്നു,കൂടാതെ വ്യവസ്ഥകൾ ഏർപ്പെടുത്തുന്നതുവരെ, ഭരണഘടന ആരംഭിക്കുന്നതിനു തൊട്ടുമുമ്പ് ഇന്ത്യൻ ഓഡിറ്റർ ജനറല്‍, ഇന്ത്യയുടെയും പ്രവിശ്യകളുടെയും അക്കൗണ്ടുകളുമായി ബന്ധപ്പെട്ട് യൂണിയന്റെയും സംസ്ഥാനങ്ങളുടെയും അക്കൗണ്ടുകളുമായി ബന്ധപ്പെട്ടത് ഏതു വിധത്തില്‍ കൈകാര്യം ചെയ്തിരുന്നുവോ അതേ രീതിയില്‍ തുടരുകയും ചെയ്യും.

The duties and powers of the Auditor-General of India in relation to the accounts of the Dominion of India and of the Provinces immediately before the commencement of the Constitution have been prescribed in the Audit and Accounts Order, 1936, as adapted by the India.

ഭരണഘടന ആരംഭിക്കുന്നതിനു തൊട്ടുമു മ്പുള്ള ഇന്ത്യയുടെ ഡൊമിനിയന്‍റേയും പ്രവിശ്യകളുടെയും അക്കൗണ്ടുകളുമായി ബന്ധപ്പെട്ട് ഓഡിറ്റർ ജനറലിന്റെ ചുമതലകളും അധികാരങ്ങളും 1936 ലെ ഓഡിറ്റ് ആൻഡ് അക്കൗണ്ട്‌സ് ഓർഡറിൽ ഇന്ത്യ നിര്‍ദ്ദേശിച്ചിട്ടുണ്ട്.

The Indian Audit and Account order was issued during ___________.
A:-1946
B:-1947
C:-1936
D:-1935
Correct Answer:- Option-C

Provisional have been prescribed in the Audit and Accounts Subsidiary Accounts Rules made by the Governor-General under subparagraph (3) of paragraph 11 of the former order.

മുൻ ഉത്തരവിലെ 11-ാം ഖണ്ഡികയിലെ ഉപ ഖണ്ഡിക (3) പ്രകാരം ഗവർണർ ജനറൽ തയ്യാറാക്കിയ ഓഡിറ്റ്& അക്കൗണ്ട്സ്  സബ്സിഡിയറി അക്കൗണ്ട്സ് ചട്ടങ്ങളിൽ താൽക്കാലിക നിർദ്ദേശം നൽകിയിട്ടുണ്ട്.

By virtue of the provisions of Article 149 of the Constitution, the relevant provisions of the former order, and the initial and Subsidiary Accounts Rules, continue to remain in force and regulate the duties and powers of the Comptroller and Auditor-General in relation to the accounts of the Union and of the States until an Act is passed by Parliament under that Article. ഭരണഘടനയുടെ ആർട്ടിക്കിൾ 149 ലെ വ്യവസ്ഥകൾ അനുസരിച്ച്, മുൻ ഉത്തരവിലെ പ്രസക്തമായ വ്യവസ്ഥകളും പ്രാരംഭ, സബ്സിഡിയറി അക്കൗണ്ട്സ് നിയമങ്ങളും പ്രാബല്യത്തിൽ തുടരുകയും ആ ആർട്ടിക്കിൾ പ്രകാരം പാർലമെന്റ് ഒരു നിയമം പാസാക്കുന്നതുവരെ യൂണിയന്റെയും സംസ്ഥാനങ്ങളുടെയും അക്കൗണ്ടുകള്‍ കം‌ട്രോളർ&ഓഡിറ്റർ ജനറലിന്റെ ചുമതലകളും അധികാരങ്ങളും നിയന്ത്രിക്കുകയും ചെയ്യുന്നു.

𝗤1. Which Article of the Constitution of India regulate the duties and powers of C&AG ?
(A) 155
(B) 159
(C) 165
(D) 149

𝗤2.Article ______________ of the Constitution of India deals with the duties and powers of the C & AG of India.

A:-194
B:-149
C:-158
D:-193
Correct Answer:- Option-B

The relevant provisions of the Audit and Accounts Order, as adapted, defining the powers and duties of the Comptroller and Auditor-General in relation to accounts are reproduced below. References therein to the Auditor-General, Dominion, Province, Governor-General, Governor and ‘the Act’ should be construed as references to the Comptroller and Auditor-General, Union (Central Government), State President, Governor and ‘the Constitution’ respectively:— 

“11. (1) Subject to the provisions of this paragraph, the Auditor-General shall be responsible for the keeping of the accounts of the Dominion and of each province, other than accounts of the Dominion relating to Defence or Railways and accounts relating to transactions in the United Kingdom.

(2) As respects accounts of the Dominion, the Governor-General exercising his individual judgment, and as respects accounts of a province, the Governor, exercising his individual judgment may, after consultation with the Auditor-General, make provision by the rules for relieving the Auditor-General from responsibility for the keeping of the accounts of any particular service or department.

(3) The Governor-General exercising his individual judgment, may, after consultation with the Auditor-General make provision by rules relieving the Auditor- General from responsibility for keeping accounts of any particular class or character.

(4) The Auditor-General shall, from the accounts kept by him and by the other persons responsible for keeping public accounts prepare in each year accounts (including, in the case of accounts kept by him, appropriation accounts) showing the annual receipt and disbursement for the purposes of the Dominion and each Province, distinguished under the respective heads thereof, and shall submit those accounts to the Dominion Government or, as the case may be, to the Government of the province on such dates as he may, with the concurrence of the Government concerned, determine.

(5) Notwithstanding anything in this paragraph, the Auditor-General shall comply with any general or special orders of the Governor-General or, as the case may be, a Governor as to the head of account under which any specified transaction or transactions of any specified class is, or are, to be included.

In issuing any such order as aforesaid, the Governor-General or Governor shall consult the Auditor-General.

12. It shall be the duty of the Auditor-General to prepare annually, in such form as he, with the concurrence of the Governor-General, may determine and to submit to the Governor-General a General Financial Statement incorporating a summary of the accounts of the Dominion and of all the provinces for the last preceding year and particulars of their balances and outstanding liabilities, and containing such other information as to their financial position as the Governor-General may direct to be included in the statement.

** ** ** **

15. It shall be the duty of the Auditor-General, so far as the accounts for the keeping of which he is responsible enable him so to do, to give to the Dominion Government and to the Government of every Province such information as they may from time to time require, and such assistance in the preparation of their annual financial statements as they may reasonably ask for.

16. The Dominion and every province shall—

** ** ** **

(ii) give to him such information as he may require for the preparation of any account or report which it is his duty to prepare.

17. The Auditor-General shall have authority to inspect any office of accounts in India which is under the control of the Dominion or of a Province, including treasuries and such offices responsible for the keeping of initial or subsidiary accounts as submit accounts to him.

** ** ** **

19. Anything which under this order is directed to be done by the Auditor-General may be done by an officer of his department authorised by him, either generally or specially:

Provided that except during the absence of the Auditor-General on leave or otherwise, an officer shall not be authorised to submit on his behalf any report which the Auditor-General is required by the Act* to submit to the Governor-General or the Governor of a Province.”

COMPTROLLER AND AUDITOR-GENERAL’S POWERS
UNDER THE INITIAL AND SUBSIDIARY ACCOUNT RULES

2. The Initial and Subsidiary Accounts Rules (vide Appendix 1) relieve the Comptroller and Auditor-General from the responsibility of keeping accounts of a specified class or character without derogating from his power to prescribe the form in which such accounts shall be rendered to him and in which the Initial account from which the accounts to rendered are compiled or on which they are based shall be kept.

𝗤1.The Initial and Subsidiary Accounts Rules came into force 

(A) 1.4.1967

(B) 1.4.1971

(C) 1.4.1937

(D) 26.1.1950 

Correct Answer:- Option-(C) 1.4.1937 

Appendix 1കാണുക

The relevant provisions of these rules are reproduced below. References therein to the Auditor-General of India, Federation, Province, Governor-General and Governor should be construed as references to the Comptroller and Auditor-General of India, Union (Central Government), State, President and Governor respectively:—

“3. The Auditor-General of India ………………...shall be relieved from the responsibility for keeping accounts of the under mentioned class or character:—

(a) Initial accounts required to be kept in treasuries;

(b) Initial and subsidiary accounts that may be required to be kept in any office or department of the Federation or as the case may be, of any Province;

(c) Accounts of stores and stock that may be required to be kept in any office or department of the Federation or of a Province by order of the Governor-General or of the Governor of the Province; and

(d) Trading, manufacturing and profit and loss accounts and balance sheets and any other subsidiary accounts that may be required to be kept by order of the Governor-General or of the Governor of a Province in any department of the Federation or of the Province.

4. Nothing contained in rule 3 shall be construed as derogating from the authority of the Auditor-General of India—

(a) to require any treasury, office or department keeping initial or subsidiary accounts to render accounts of such transactions as are included in them to the Audit and Accounts Offices under his control on such dates as he may determine; or

(b) to prescribe the form in which such accounts shall be rendered and in which the initial accounts, from which the accounts so rendered are compiled or on which they are based, shall be kept.”

 

3. By virtue of provisions of Article 150 of the constitution the Comptroller and Auditor-General is empowered, with the approval of the President to prescribe the form of initial accounts from which the accounts rendered to the Indian Audit and Accounts Department are com piled or on which those accounts are based.

𝗤1. By virtue of provisions of which Article of the Constitution Comptroller and Auditor-General is empowered, with the approval of the President to prescribe the form of initial accounts from which the accounts rendered to the Indian Audit and Accounts Department are compiled or on which those accounts are based?
A:-Article 149
B:-Article 150
C:-Article 148
D:-Article 166

Any changes or modifications in the form of initial accounts would, under Article 150 of the constitution, normally require the approval of the President. In order to avoid the inconvenience of having to refer any and every modification in the form of initial accounts to the President for approval, general provision has been made in rule 4

𝗤1. Whose approval is required for making any changes or modifications in the form of initial accounts rendered to Indian Audit and Accounts Department.
(A) Prime Minister
(B) President of India
(C) Parliament
(D) Speaker of Lok Sabha

𝗤2. Who is empowered to prescribe the form of the initial accounts rendered to the Indian Audit and Accounts Department are compiled?

(A) C&AG
(B) Accountant General (A&E)
(C) Accountant General (Audit)
(D) C&AG with the approval of President

(b) of the Initial and Subsidiary Accounts Rules cited in the preceding Article, enabling the Comptroller and Auditor-General to prescribe the form of initial accounts.

In practice, however, the Comptroller and Auditor-General will exercise his power under the Initial and Subsidiary Accounts Rules only to make modifications or amendments in the form of initial accounts which follow directly from the changes made in the form of the general accounts or which are not inconsistent with the form of those accounts as approved by the President.

4.For the sake of practical convenience, the forms of accounts including appropriation accounts, relating to Defence, Railways and any other Department or Service whose accounts are not kept by the Comptroller and Auditor-General under paragraph 11(2) of the Audit and Accounts Order, 1936 may be determined by the departmental accounting authorities.     പ്രായോഗിക സൗകര്യത്തിനായി, പ്രതിരോധം, റെയിൽ‌വേ, മറ്റേതെങ്കിലും വകുപ്പ് അല്ലെങ്കിൽ സേവനം എന്നിവയുമായി ബന്ധപ്പെട്ട വിനിയോഗ അക്കൗണ്ടുകള്‍ ഉൾപ്പെടെയുള്ള അക്കൗണ്ടുകളുടെ രൂപങ്ങൾ  193ലെ ഓഡിറ്റ്& അക്കൗണ്ടുകള്‍ ഓർ‌ഡറിലെ ഖണ്ഡിക 11 (2) പ്രകാരം കം‌ട്രോളറും ഓഡിറ്റർ ജനറലും സൂക്ഷിച്ചിട്ടില്ല. ഇത് നിര്‍ണ്ണയിക്കുന്നത് പ്രസ്തുത ഡിപ്പാർട്ട്മെന്റൽ അക്കൗണ്ടിംഗ് അധികാ രികളാണ്.

    The provisions of Article 150 of the Constitution and of paragraph 4 (b) of the Initial and Subsidiary Accounts Rules will be deemed to have been satisfied if the forms so determined are not questioned by the Comptroller and Auditor-General-cum-President. ഭരണഘടനയുടെ ആർട്ടിക്കിൾ 150 ലെ പ്രാരംഭ, സബ്സിഡിയറി അക്കൗണ്ട്സ്   ചട്ടങ്ങളുടെ 4 (ബി) ഖണ്ഡികയിലെ വ്യവസ്ഥകൾ നിർണ്ണയിക്കപ്പെട്ട ഫോമുകൾ കം‌ട്രോളറും ഓഡിറ്റർ ജനറൽ-കം-പ്രസിഡന്‍റ് ചോദ്യം ചെയ്യുന്നില്ലെങ്കിൽ തൃപ്തികരമാണെന്ന് കണക്കാക്കും.

APPROPRIATION ACCOUNTS

5. The form of Appropriation Accounts which the Comptroller and Auditor-General is required to prepare under paragraph 11 (4) of the Audit and Accounts Order, 1936, is not dealt with in this Code.

    1936 ലെ ഓഡിറ്റ് ആൻഡ് അക്കൗണ്ട്സ്   ഓർഡറിന്റെ 11 (4) ഖണ്ഡിക പ്രകാരം തയ്യാറാക്കാൻ കംപ്ട്രോളര്‍& ഓഡിറ്റർ ജനറല്‍ ആവശ്യമായ അപ്രോപ്രിയേഷൻ അക്കൗണ്ടുകളുടെ രൂപം ഈ കോഡിൽ കൈകാര്യം ചെയ്യുന്നില്ല.

    The instructions relating to the preparation and submission of such accounts by Accountants-General are included in the Audit Manual issued by authority of the Comptroller and Auditor-General.

അക്കൗണ്ടന്റ്‌സ് ജനറൽ അത്തരം അക്കൗണ്ടുകൾ തയ്യാറാക്കുകയും സമർപ്പിക്കുകയും ചെയ്യുന്നതുമായി ബന്ധപ്പെട്ട നിർദ്ദേശങ്ങൾ കം‌ട്രോളർ& ഓഡിറ്റർ ജനറലിന് അധികാരം നൽകിയ ഓഡിറ്റ് മാനുവലിൽ ഉൾപ്പെടുത്തിയിട്ടുണ്ട്

    The object of these accounts is to relate expenditure brought into account during a financial year to the several items specified in the schedules to the Appropriation Acts, passed under Articles 114-116 or Articles 204-206 of the Constitution. ഭരണഘടനയുടെ ആർട്ടിക്കിൾ 114-116 അല്ലെങ്കിൽ ആർട്ടിക്കിൾ 204-206 പ്രകാരം പാസാക്കിയ അപ്രോപ്രിയേഷൻ ആക്റ്റുകളുമായി ഷെഡ്യൂളുകളിൽ വ്യക്തമാക്കിയ നിരവധി ഇനങ്ങളുമായി ഒരു സാമ്പത്തിക വർഷത്തിൽ കണക്കിലെടുത്തിട്ടുള്ള ചെലവുകളാണ് ഈ അക്കൗണ്ടുകളുടെ ലക്ഷ്യം.

    As no special process of accounting is involved in the preparation of Appropriation Accounts they should be regarded as complementary to the accounts of annual receipts and disbursement referred to in paragraph 11 (4) of the Audit and Accounts Order, 1936. അപ്രോപ്രിയേഷൻ അക്കൗണ്ടുകൾ തയ്യാറാക്കുന്നതിൽ അക്കൗണ്ടിംഗിന്റെ പ്രത്യേക പ്രക്രിയകളൊന്നുംഉൾപ്പെട്ടിട്ടില്ലാത്തതിനാൽ, 1936 ലെ ഓഡിറ്റ് ആൻഡ് അക്കൗണ്ട്‌സ് ഓർഡറിലെ 11 (4) ഖണ്ഡികയിൽ പരാമർശിച്ചിരിക്കുന്ന വാർഷിക രസീതുകളുടെയും വിതരണത്തിന്റെയും അക്കൗണ്ടുകൾക്ക് പൂരകമായി അവ കണക്കാക്കണം...

𝗤1. The object of those accounts is to relate expenditure brought into account during a financial year to the several items specified in the schedules appended to which accounts?
(A) Public Accounts
(B) Appropriation Accounts
(C) Finance Accounts
(D) Proforma Accounts

𝗤2. Appropriation Accounts of Kerala Govt. is required to prepare by the:
(A) Accountant General
(B) Finance Department
(C) Director of Treasury
(D) Administration Department

(A) Accountant General

𝗤3. Accounts related to expenditure during a financial year for the appropriation of money from the Consolidated Fund is :
(A) Appropriation Accounts
(B) Contingent Accounts
(C) Consolidated Accounts
(D) Financial Accounts

(A) Appropriation Accounts

𝗤4.The instructions relating to the preparation and submission of Appropriation Accounts are included in the :
(A) Audit Manual
(B) Kerala Account Code
(C) Kerala Financial Code
(D) Kerala Treasury Code

6. [Deleted]

𝗤1.The functions of the ...........................to accounts are described in The Kerala Account Code Vol. I

(A) Accountant General

(B) Treasuries

(C) Comptroller and Auditor General

(D) Accountants

𝗤2.Kerala Account Code is issued in how many volumes 

(A)6 

(B) 5 

(C) 3 

(D)4 

Correct Answer:- Option-C

𝗤3.Who are the prescribed authorities connected with the preparation of appropriation accounts of the State and presenting it to the Legislature?

A:-Accountant general, comptroller and Auditor general and Governor
B:-Accountant general, Finance Dept and Speaker
C:-Accountant General, controller General of accounts, and Speaker
D:-None of these
Correct Answer:- Option-A