Sections 13, 16 and 17 of the Duties, Powers and Conditions of Service  (DPC) Act define the duties of the C&AG in relation to the audit of the accounts and the transactions relating to the Consolidated Fund, Contingency Fund and the Public Accounts of the Union, the States and Union Territories. C&AG is also responsible for the audit of Local Bodies (i.e. Panchayati raj institutions and Urban Local Bodies) under the provisions of some of the State Acts and provide technical and administrative guidance for Accounting & Audit functions in all States.

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