Duties and powers; form of accounts (Art. 149-150; DPC Act 1971)
Whole chapter · 6–10 focused hours
Constitutional bodies not covered elsewhere
A first-attempt learner with school-level reading. Later institution chapters assume constitutional foundations; comparison chapters reuse earlier learning and Modern History context. Professional legal training is outside scope.
Includes
- Selected explanatory readings and dated primary-provision extracts
- Institution/procedure comparisons and short case reasoning
- Available mapped practice, mistake review and one initial recall review
Separate time needed
- Later spaced revisions and full mock examinations
- Full reading of every statute, judgment, reference book and procedural rule
- Do not restudy UPSC, Finance Commission, ECI or safeguards commissions in full; their chapter budgets already cover their roles.
Editorial planning estimate; not measured learner time
- 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
Where to study this topic
- The Comptroller Auditor-General's (Duties, Powers and Conditions of Service) Act, 1971 ↗
ss. 10-11 Comptroller and Auditor-General to compile and submit accounts of Union and States
- The Comptroller Auditor-General's (Duties, Powers and Conditions of Service) Act, 1971 ↗
ss. 13-20 Audit (general provisions, receipts, stores, Government companies, other bodies)
- The Constitution of India ↗
Art. 149-150
Whole chapter reading
- The Constitution of India ↗
Articles 148–151, 280–281, 315–323, 338–338B and 350B: CAG plus report/accountability comparisons; use the dated official text and check subsequent amendments/decisions separately.
- The Comptroller Auditor-General's (Duties, Powers and Conditions of Service) Act, 1971 ↗
Selected duties, audit and reporting provisions
- Courseware on Indian Polity, 8th edition (M. Laxmikanth) ↗
Chapters 52 and 55; selected explanations only where the school/constitutional readings leave gaps. Chapter numbers refer to the retained English publisher contents, not other language editions.
Book required - CAG Auditing Standards 2017: selected principles ↗
Sections 1.3.1–1.3.2, 2.2.1–2.2.3 and 3.2.7–3.2.8: mandate, audit objectives and limits. Exclude the technical audit manual and treat legal references in their dated context.