Section 22 of The Comptroller and Auditor-General’s (Duties, Powers and Conditions of Service) Act, 1971
Power to make rules
Original Text
(2) In particular, and without prejudice to the generality of the foregoing power, such rules may provide for all or any of the following matters, namely:—
(a) the manner in which initial and subsidiary accounts shall be kept by the treasuries, offices and departments rendering accounts to audit and accounts offices;
(b) the manner in which the accounts of the Union or of a State or of any particular service or department or of any particular class or character, in respect of which the Comptroller and Auditor-General has been relieved from the responsibility of compiling or keeping the accounts, shall be compiled or kept;
(c) the manner in which the accounts of stores and stock shall be kept in any office or department of the Union or of a State, as the case may be;
(d) any other matter which is required to be, or may be, prescribed by rules.
(3) Every rule made under this section shall be laid, as soon as may be after it is made, before each House of Parliament… [Standard Parliamentary Laying Clause].
Visual Summary
Summary
Section 22 empowers the Central Government to create the necessary framework for how government accounts are maintained. While the CAG is the auditor, the executive government (Central Government) retains the power to set the rules for record-keeping. However, to ensure these rules are robust and auditable, the Government must consult the CAG. The section specifically covers rules for treasuries, stock accounts, and areas where the CAG does not directly compile accounts. Finally, to ensure democratic accountability, all such rules must be presented to Parliament.
Key Takeaways
Rule-Making Power: The Central Government holds the authority to frame rules, not the CAG directly.
Mandatory Consultation: The Government cannot bypass the CAG; consultation is a statutory requirement.
Specific Focus: Covers initial accounts in treasuries, subsidiary accounts, and stores/stock accounts.
Parliamentary Control: Rules are subject to modification or annulment by Parliament within 30 days.
Key Analysis
- •
Separation of Powers: This section illustrates a balance of power. The Executive (Government) defines how to keep accounts, but the Auditor (CAG) must be consulted to ensure those methods allow for effective auditing. - •
Standardization: By vesting rule-making power in the Central Government (rather than individual departments), the Act ensures uniformity in accounting practices across treasuries and offices. - •
Delegated Legislation: Sub-section (3) is a classic “laying clause.” It acknowledges that while Parliament delegates rule-making to the Government, it retains the final right to veto or change those rules.
Key Ingredients
Action initiated by Central Government.
Consultation with CAG completed.
Notification published in Official Gazette.
Subject matter relates to maintenance of accounts/stores.
Rules laid before both Houses of Parliament.
Related Provisions
Practical Illustrations
If the Central Government wants to digitize all initial accounts kept by district treasuries, it cannot simply issue an internal memo. Under Section 22(2)(a), it must draft rules for this digital maintenance, consult the CAG to ensure the digital format is auditable, and then notify these rules.
The Ministry of Defence needs a new system for tracking inventory (stores) of spare parts. Section 22(2)(c) empowers the Central Government to make specific rules regarding how these stock accounts are kept, ensuring they are standardized for future audit.
Practice Questions
Q1: Under Section 22, who has the primary authority to make rules regarding the maintenance of accounts?
- A. The Comptroller and Auditor-General (CAG)
- B. The Central Government
- C. The State Governments
- D. The Parliament directly
View Correct Answer
Reasoning: Section 22(1) explicitly states that the Central Government may make rules, though it must consult the CAG.
Q2: Which of the following is a mandatory condition for making rules under Section 22?
- A. Approval from the Supreme Court
- B. Consultation with the CAG
- C. Approval from all State Governors
- D. A national referendum
View Correct Answer
Reasoning: Section 22(1) requires the Central Government to act “after consultation with the Comptroller and Auditor-General”.
Q3: What happens to the rules after they are made under this section?
- A. They become absolute law immediately
- B. They are sent to the President for signature only
- C. They must be laid before each House of Parliament
- D. They are reviewed by the Finance Commission
View Correct Answer
Reasoning: Section 22(3) mandates that every rule must be laid before Parliament for a total period of thirty days.
Frequently Asked Questions
Does the CAG have the power to make these rules unilaterally?
What is the difference between Section 22 and Section 23?
Can Parliament reject rules made under this section?
Conclusion
Section 22 is a critical administrative provision that ensures uniformity in how public accounts are kept across the nation. By mandating consultation between the Central Government and the CAG, it ensures that the rules for maintaining accounts are practical for the administration yet robust enough for effective auditing. The oversight by Parliament further strengthens the democratic accountability of this process.