• Audit Jurisdiction It is the duty of the CAG of India
  • To audit all expenditure from the Consolidated Fund of India and of each State and of each Union territory having a Legislative Assembly
  • To audit all transactions of the Union and of the States relating to Contingency Funds and Public Accounts
  • To audit all trading, manufacturing, profit and loss accounts and balance­ sheets and other subsidiary accounts kept in any department of the Union or of a State

The audit jurisdiction of the CAG extends to bodies or authorities such as statutory corporations,government companies, autonomous bodies constituted as societies, trusts or not for profitcompanies, urban and rural local bodies and also to any other body or authority whose auditmay be entrusted to CAG under law. The Sixth Schedule of the Constitution of India alsoenvisages audit of accounts of Autonomous District Councils.

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