APPENDIX 2
(See Chapter II, Article 39 and
Chapter VI, Article 162)
AUDIT OF RECEIPTS AND STORES
AND STOCK
ACCOUNTS
Duties of the Comptroller and Auditor
General of India in relation to the audit of receipts [vide Clause 16 of
the Comptroller and Auditor
General’s (Duties, Powers and
Conditions of Service) Act, 1971]
It shall be the duty of the Comptroller and Auditor General of
India to audit all receipts which are payable into the Consolidated Fund of India
and of each State and of each Union
Territory having a Legislative Assembly
and to satisfy himself that the rules and procedures in that behalf are
designed to secure an effective check on the assessment, collection, and proper
allocation of revenue and are being duly observed, and to make, for this
purpose, such examination of the accounts as he thinks fit, and report thereon.
Audit of Stores and Stock
Accounts
The audit of Stores and
Stock Accounts will be conducted by the
Comptroller and Auditor General in accordance with the provisions in Clause 17
of the Comptroller and Auditor General’s
(Duties, Powers and Conditions of Service) Act, 1971, an extract of
which is given below:
The list for requirement of stores for next financial year may be prepared on the basis of consumption during previous __________ years.
ReplyDeleteA:-One or two
B:-Two or three
C:-Three or Five
D:-Four or Five
Correct Answer:- Option-C