Section 21 of The Comptroller and Auditor-General’s (Duties, Powers and Conditions of Service) Act, 1971
Delegation of Power
Original Text
Provided that except during the absence of the Comptroller and Auditor-General on leave or otherwise, no officer shall be authorised to submit on behalf of the Comptroller and Auditor-General any report which the Comptroller and Auditor-General is required by the Constitution or the Government of Union Territories Act, 1963 (20 of 1963) to submit to the President or the Governor of a State or the Administrator of a Union territory having a Legislative Assembly, as the case may be.
Visual Summary
Summary
Section 21 allows the Comptroller and Auditor-General (CAG) to delegate his administrative and auditing powers to subordinate officers within his department to ensure the efficient functioning of the Indian Audit and Accounts Department. However, this delegation has a critical constitutional safeguard: the specific duty of submitting the final Audit Reports to the President of India, State Governors, or Union Territory Administrators cannot be delegated. This ensures high-level accountability. The only exception to this rule is when the CAG is absent due to leave or other reasons, in which case an authorized officer may perform this duty to maintain continuity of government business.
Key Takeaways
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Broad Delegation Power: The CAG can delegate powers derived from this Act or any other law to officers of his department. -
Method of Delegation: Delegation is executed through a “General Order” or a “Special Order.” -
The “Red Line”: Submitting reports to the Legislature (via the Head of State) is a non-delegable duty under normal circumstances. -
Contingency Clause: If the CAG is on leave or absent, the restriction on submitting reports is lifted to prevent administrative paralysis.
Key Analysis
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Administrative Necessity: The CAG heads the Indian Audit and Accounts Department (IA&AD), which employs thousands of people. It is physically impossible for one person to conduct every audit or sign every document. Section 21 provides the legal basis for the decentralized functioning of this massive machinery. -
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Sanctity of the Audit Report: The proviso (exception clause) highlights the constitutional gravity of the Audit Report. By restricting the delegation of submission, the Act ensures that the CAG takes personal responsibility for the final findings presented to Parliament or State Assemblies. -
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Continuity of Governance: The phrase “except during the absence… on leave or otherwise” is a pragmatic inclusion. It ensures that if the CAG is incapacitated or traveling, the constitutional process of submitting reports does not grind to a halt.
Key Ingredients
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Existence of a power exercisable by the CAG (under this Act or other laws). -
Authorization given to an officer of the CAG’s department. -
Authorization issued via General or Special Order. -
Condition: No delegation of report submission to President/Governor (unless CAG is absent).
Related Provisions
Practical Illustrations
The CAG issues a general order authorizing Principal Accountant Generals (PAGs) in states to inspect the accounts of state treasuries. This is a valid delegation of power under Section 21.
The CAG is in office and working. A Deputy CAG attempts to submit the final Audit Report on the Union Accounts to the President of India. This is invalid as the CAG is not absent, and this specific duty cannot be delegated while the CAG is available.
The CAG is on medical leave for two months. During this period, the annual Audit Report becomes due. An officer authorized by the CAG submits the report to the President. This is valid because the “absence” clause in the proviso is triggered.
Process Flowchart
Practice Questions
Q: Under Section 21, delegation of power by the CAG is done through:
- A. A Constitutional Amendment
- B. General or Special Order
- C. Verbal instructions only
- D. Approval from the Prime Minister
View Correct Answer
Reasoning: The section explicitly states that powers may be exercised by an officer authorized by the CAG “by general or special order.”
Q: Which specific duty cannot be delegated to an officer while the CAG is present and working?
- A. Inspection of Treasuries
- B. Compilation of Accounts
- C. Submission of Reports to the President/Governor
- D. Audit of Stores and Stock
View Correct Answer
Reasoning: The proviso to Section 21 specifically prohibits authorizing any officer to submit reports required by the Constitution or the UT Act, unless the CAG is absent.
Q: Under what circumstances can an authorized officer submit the Audit Report to the President?
- A. If the report is very long
- B. During the absence of the CAG on leave or otherwise
- C. If the President requests it
- D. Never
View Correct Answer
Reasoning: The proviso allows delegation of report submission “during the absence of the Comptroller and Auditor-General on leave or otherwise.”
Frequently Asked Questions
Does this section apply to powers given to the CAG by other laws?
Who can the CAG delegate powers to?
Why is the submission of reports restricted?
Conclusion
Section 21 acts as the administrative backbone of the CAG’s office, permitting the necessary delegation of work to manage the vast scope of auditing India’s public finances. By balancing operational flexibility with strict constitutional accountability regarding the submission of final reports, it ensures that the institution remains both efficient and responsible.