Indian Audit and Accounts Department
E545559
The Indian Audit and Accounts Department is the constitutional authority responsible for auditing government receipts and expenditures and maintaining public accounts across India under the oversight of the Comptroller and Auditor General.
Observed surface forms (1)
| Surface form | Occurrences |
|---|---|
| Indian Audit and Accounts Service | 3 |
Statements (48)
| Predicate | Object |
|---|---|
| instanceOf |
constitutional authority
ⓘ
government audit institution ⓘ |
| alsoKnownAs | IA&AD NERFINISHED ⓘ |
| constitutionalArticle |
Article 148 of the Constitution of India
NERFINISHED
ⓘ
Article 149 of the Constitution of India NERFINISHED ⓘ Article 150 of the Constitution of India NERFINISHED ⓘ Article 151 of the Constitution of India NERFINISHED ⓘ |
| country | India ⓘ |
| employs | Indian Audit and Accounts Service officers NERFINISHED ⓘ |
| function |
certification of accounts
ⓘ
compliance audit ⓘ financial audit ⓘ performance audit ⓘ preparation of finance and appropriation accounts ⓘ |
| headedBy | Comptroller and Auditor General of India NERFINISHED ⓘ |
| headquartersLocation |
New Delhi, India
ⓘ
surface form:
New Delhi
|
| jurisdiction | Government of India ⓘ |
| language |
English
ⓘ
Hindi ⓘ |
| legalBasis | Constitution of India NERFINISHED ⓘ |
| objective |
enhance transparency in use of public funds
ⓘ
ensure regularity and propriety of public expenditure ⓘ promote accountability in public financial management ⓘ |
| oversightBy | Comptroller and Auditor General of India NERFINISHED ⓘ |
| partOf | Supreme Audit Institution of India NERFINISHED ⓘ |
| publishes | audit reports of the Comptroller and Auditor General of India ⓘ |
| reportsLaidBefore |
Parliament of India
NERFINISHED
ⓘ
State Legislatures NERFINISHED ⓘ |
| responsibility |
audit of State Governments
ⓘ
audit of Union Government ⓘ audit of Union Territories with legislatures ⓘ audit of autonomous bodies substantially financed by government ⓘ audit of government companies in accordance with applicable law ⓘ audit of government expenditure ⓘ audit of government receipts ⓘ maintenance of government accounts ⓘ |
| role | support legislative oversight over public finances ⓘ |
| scope |
State Government ministries and departments
ⓘ
Union Government ministries and departments ⓘ local bodies where entrusted by law or order ⓘ |
| sector |
public accountability
ⓘ
public finance ⓘ |
| statutoryBasis | Comptroller and Auditor General’s (Duties, Powers and Conditions of Service) Act, 1971 NERFINISHED ⓘ |
| submitsReportsTo |
Governor of a State
ⓘ
President of India NERFINISHED ⓘ |
| trainingInstitution | National Academy of Audit and Accounts NERFINISHED ⓘ |
| typeOfOrganization | public sector organization ⓘ |
| website | https://cag.gov.in ⓘ |
Referenced by (4)
Full triples — surface form annotated when it differs from this entity's canonical label.
subject surface form:
Comptroller and Auditor General of India
this entity surface form:
Indian Audit and Accounts Service
this entity surface form:
Indian Audit and Accounts Service
this entity surface form:
Indian Audit and Accounts Service