Deprecated (16384): Query::hydrate() is deprecated. Use enableHydration()/isHydrationEnabled() instead. - /var/www/html/cag_revamp/src/Controller/PagesController.php, line: 140
 You can disable deprecation warnings by setting `Error.errorLevel` to `E_ALL & ~E_USER_DEPRECATED` in your config/app.php. [CORE/src/Core/functions.php, line 311]
Code Context

        trigger_error($message, E_USER_DEPRECATED);
    }
$message = 'Query::hydrate() is deprecated. Use enableHydration()/isHydrationEnabled() instead. - /var/www/html/cag_revamp/src/Controller/PagesController.php, line: 140
 You can disable deprecation warnings by setting `Error.errorLevel` to `E_ALL & ~E_USER_DEPRECATED` in your config/app.php.'
$stackFrame = (int) 1
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			(int) 1 => object(Cake\Http\Response) {}
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$frame = [
	'file' => '/var/www/html/cag_revamp/src/Controller/PagesController.php',
	'line' => (int) 140,
	'function' => 'hydrate',
	'class' => 'Cake\ORM\Query',
	'object' => object(Cake\ORM\Query) {

		'(help)' => 'This is a Query object, to get the results execute or iterate it.',
		'sql' => 'SELECT Pages.id AS `Pages__id`, Pages.slug AS `Pages__slug`, IF(PageTranslation.title != '',PageTranslation.title,Pages.title) AS `title`, IF(PageTranslation.excerpt != '',PageTranslation.excerpt,Pages.excerpt) AS `excerpt`, IF(PageTranslation.content != '',PageTranslation.content,Pages.content) AS `content`, IF(PageTranslation.culture IS NOT NULL AND PageTranslation.culture = 'en',PageTranslation.file_title,Pages.file_title) AS `file_title`, IF(PageTranslation.culture IS NOT NULL AND PageTranslation.culture = 'en',PageTranslation.upload_file,Pages.upload_file) AS `upload_file`, Pages.created_at AS `Pages__created_at`, Pages.modified_at AS `Pages__modified_at` FROM pages Pages INNER JOIN content_accesses  ON content_accesses.content_id = Pages.id AND content_accesses.module_id = 26 AND content_accesses.website_id =87 LEFT JOIN page_translations PageTranslation ON (PageTranslation.culture = :c0 AND PageTranslation.page_id = (Pages.id)) WHERE Pages.id = :c1',
		'params' => [
			[maximum depth reached]
		],
		'defaultTypes' => [
			[maximum depth reached]
		],
		'decorators' => (int) 0,
		'executed' => false,
		'hydrate' => true,
		'buffered' => true,
		'formatters' => (int) 0,
		'mapReducers' => (int) 0,
		'contain' => [
			[maximum depth reached]
		],
		'matching' => [[maximum depth reached]],
		'extraOptions' => [[maximum depth reached]],
		'repository' => object(App\Model\Table\PagesTable) {}
	
	},
	'type' => '->',
	'args' => [
		(int) 0 => true
	]
]
deprecationWarning - CORE/src/Core/functions.php, line 311
Cake\ORM\Query::hydrate() - CORE/src/ORM/Query.php, line 1051
App\Controller\PagesController::single() - APP/Controller/PagesController.php, line 140
Cake\Controller\Controller::invokeAction() - CORE/src/Controller/Controller.php, line 610
Cake\Http\ActionDispatcher::_invoke() - CORE/src/Http/ActionDispatcher.php, line 120
Cake\Http\ActionDispatcher::dispatch() - CORE/src/Http/ActionDispatcher.php, line 94
Cake\Http\BaseApplication::__invoke() - CORE/src/Http/BaseApplication.php, line 235
Cake\Http\Runner::__invoke() - CORE/src/Http/Runner.php, line 65
Cake\Http\Middleware\SecurityHeadersMiddleware::__invoke() - CORE/src/Http/Middleware/SecurityHeadersMiddleware.php, line 254
Cake\Http\Runner::__invoke() - CORE/src/Http/Runner.php, line 65
App\Middleware\CsrfCheckMiddleware::__invoke() - APP/Middleware/CsrfCheckMiddleware.php, line 52
Cake\Http\Runner::__invoke() - CORE/src/Http/Runner.php, line 65
App\Middleware\FileValidationMiddleware::__invoke() - APP/Middleware/FileValidationMiddleware.php, line 66
Cake\Http\Runner::__invoke() - CORE/src/Http/Runner.php, line 65
App\Middleware\BlockMaliciousUploadMiddleware::__invoke() - APP/Middleware/BlockMaliciousUploadMiddleware.php, line 69
Cake\Http\Runner::__invoke() - CORE/src/Http/Runner.php, line 65

Warning (512): Unable to emit headers. Headers sent in file=/var/www/html/cag_revamp/vendor/cakephp/cakephp/src/Error/Debugger.php line=853 [CORE/src/Http/ResponseEmitter.php, line 51]
Code Context
            if (Configure::read('debug')) {
                trigger_error($message, E_USER_WARNING);
            } else {
$response = object(Cake\Http\Response) {

	'status' => (int) 200,
	'contentType' => 'text/html',
	'headers' => [
		'Content-Type' => [
			[maximum depth reached]
		],
		'Pragma' => [
			[maximum depth reached]
		],
		'Cache-Control' => [
			[maximum depth reached]
		],
		'x-permitted-cross-domain-policies' => [
			[maximum depth reached]
		],
		'referrer-policy' => [
			[maximum depth reached]
		],
		'x-frame-options' => [
			[maximum depth reached]
		],
		'x-xss-protection' => [
			[maximum depth reached]
		],
		'x-download-options' => [
			[maximum depth reached]
		],
		'x-content-type-options' => [
			[maximum depth reached]
		]
	],
	'file' => null,
	'fileRange' => [],
	'cookies' => object(Cake\Http\Cookie\CookieCollection) {},
	'cacheDirectives' => [],
	'body' => '<!DOCTYPE html>
<html xmlns="http://www.w3.org/1999/xhtml" xml:lang="en" lang="en" dir="ltr">

<head>
	<meta charset="utf-8">
	<meta name="viewport" content="width=device-width, initial-scale=1.0">
	<title>Financial/ Certification Audit | Director General of Audit (Central Expenditure), Delhi</title>
	<link href="/favicon.ico" type="image/x-icon" rel="icon"/><link href="/favicon.ico" type="image/x-icon" rel="shortcut icon"/>	
	<link rel="stylesheet" href="https://cdnjs.cloudflare.com/ajax/libs/font-awesome/4.7.0/css/font-awesome.min.css"/>
	
	<link rel="stylesheet" href="/themes/a_g/assets/css/style.css"/>
	
	<link rel="stylesheet" href="/themes/a_g/assets/css/responsive.css"/>
	
	<link rel="stylesheet" href="/themes/a_g/assets/css/aos.css"/>
	
	<link rel="stylesheet" href="/themes/a_g/assets/css/animate.css"/>

	<!-- head style -->
		<!-- /head style -->
	
	<!-- head script -->
		<!-- /head script -->
		
	<!--[if lte IE 9]>
	
	<script src="/themes/a_g/assets/js/ie.js" type="text/javascript"></script>
	<![endif]-->
	
	<script src="/themes/a_g/assets/js/jquery.min.js"></script>
</head>
	

<body data-mobile="false" data-c="pages" data-m="single"
		class="noJS">

		<noscript class="js-required">
			<div class="container">
				<div class="alert alert-danger mt-2 mb-2" role="alert">
					This page uses JavaScript. Your browser either doesn't support JavaScript or you have it turned off. To see this page as it is meant to appear please use a JavaScript enabled browser.				</div>
			</div>
		</noscript>

		<div class="wrapper" id="wrapper" >
			<!-- header top -->
<!-- /header top -->

<header id="header">
  <div class="topStrip">
      <div class="container">
        <div class=" cf">
                  <ul  class="leftLink"  >
            <li class="nav-item "><a href="https://oiossso.cag.gov.in/nidp/saml2/sso?id=46&sid=0&option=credential&sid=0" target="_blank" class="nav-link ">OIOS &nbsp;<img src=https://cag.php-staging.com//assets/images/extlink-icon.png alt='External link'></a></li><li class="nav-item "><a href="https://cag.eoffice.gov.in/" target="_blank" class="nav-link ">e-Office &nbsp;<img src=https://cag.php-staging.com//assets/images/extlink-icon.png alt='External link'></a></li><li class="nav-item "><a href="https://email.gov.in/" target="_blank" class="nav-link ">Mail &nbsp;<img src=https://cag.php-staging.com//assets/images/extlink-icon.png alt='External link'></a></li>        </ul>
                    <ul class="rightLinks">
            <li><a class="skipContent" tabindex="1" href="#content">Skip to Main Content</a></li>
            <li class="fontResize">
              <div id="accessControl" class="textResizeWrapper">
			 <div class="font-lists">
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<p style="text-align: justify;">The functions of the Comptroller and Auditor General of India are derived mainly from the provisions of Articles 149 to 151 of the Constitution of India. Article 149 provides that the Comptroller and Auditor General shall perform such duties and exercise such powers in relation to the accounts of the Union and of the States and of any other authority or body as may be prescribed by or under any law made by Parliament. The term, &#39;by laws&#39; is interpreted to mean provisions in the main Acts framed by the Parliament and the term &quot;under law&quot; refers to the provisions in subordinate legislation having the force of law e.g., rules and regulations framed by Governments under powers vested in them in the parent Acts and declared to have been so framed under such powers. The Parliament pursuant to the provisions of the said Article of the Constitution of India has passed The Comptroller and Auditor General&#39;s (Duties, Powers and Conditions of Service) Act, 1971, as amended in 1976, 1984 and 1987. The said Act has also been referred to in this Manual as &#39;the Act&#39; hereinafter. Sections 14, 15, 19 and 20 of the Act empower the Comptroller and Auditor General of India to conduct audit of bodies/ authorities and to perform such duties and exercise such powers in relation to them as prescribed under the Act. No law of a State Legislature can cast any duties or confer any power on the Comptroller and Auditor General or his representatives. Likewise, the duties and powers of the Comptroller and Auditor General prescribed by law made by Parliament cannot be superseded or abridged by or under any law made by any State Legislature.</p>

<h1><strong>Meaning of body or authority</strong></h1>

<p style="text-align: justify;">The words &quot;body&quot; and &quot;authority&quot;, used in Article 149 of the Constitution, have not been defined either in the Constitution or in the Comptroller and Auditor General&#39;s (Duties, Powers and Conditions of Service) Act, 1971, wherein also these words have been used. However, &quot;authority&quot; has been interpreted by the Attorney General of India to mean a person or body exercising power or command vested in it by virtue of provisions in the Constitution or Acts passed by the Parliament or the State Legislatures. &quot;Body&quot; has been interpreted by him to mean an aggregate of persons, whether incorporated or unincorporated.</p>

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						<h1><strong>Audit of autonomous bodies</strong></h1>

<p style="text-align: justify;">The functions of the Comptroller and Auditor General of India are derived mainly from the provisions of Articles 149 to 151 of the Constitution of India. Article 149 provides that the Comptroller and Auditor General shall perform such duties and exercise such powers in relation to the accounts of the Union and of the States and of any other authority or body as may be prescribed by or under any law made by Parliament. The term, &#39;by laws&#39; is interpreted to mean provisions in the main Acts framed by the Parliament and the term &quot;under law&quot; refers to the provisions in subordinate legislation having the force of law e.g., rules and regulations framed by Governments under powers vested in them in the parent Acts and declared to have been so framed under such powers. The Parliament pursuant to the provisions of the said Article of the Constitution of India has passed The Comptroller and Auditor General&#39;s (Duties, Powers and Conditions of Service) Act, 1971, as amended in 1976, 1984 and 1987. The said Act has also been referred to in this Manual as &#39;the Act&#39; hereinafter. Sections 14, 15, 19 and 20 of the Act empower the Comptroller and Auditor General of India to conduct audit of bodies/ authorities and to perform such duties and exercise such powers in relation to them as prescribed under the Act. No law of a State Legislature can cast any duties or confer any power on the Comptroller and Auditor General or his representatives. Likewise, the duties and powers of the Comptroller and Auditor General prescribed by law made by Parliament cannot be superseded or abridged by or under any law made by any State Legislature.</p>

<h1><strong>Meaning of body or authority</strong></h1>

<p style="text-align: justify;">The words &quot;body&quot; and &quot;authority&quot;, used in Article 149 of the Constitution, have not been defined either in the Constitution or in the Comptroller and Auditor General&#39;s (Duties, Powers and Conditions of Service) Act, 1971, wherein also these words have been used. However, &quot;authority&quot; has been interpreted by the Attorney General of India to mean a person or body exercising power or command vested in it by virtue of provisions in the Constitution or Acts passed by the Parliament or the State Legislatures. &quot;Body&quot; has been interpreted by him to mean an aggregate of persons, whether incorporated or unincorporated.</p>

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						<h1><strong>Audit of autonomous bodies</strong></h1>

<p style="text-align: justify;">The functions of the Comptroller and Auditor General of India are derived mainly from the provisions of Articles 149 to 151 of the Constitution of India. Article 149 provides that the Comptroller and Auditor General shall perform such duties and exercise such powers in relation to the accounts of the Union and of the States and of any other authority or body as may be prescribed by or under any law made by Parliament. The term, &#39;by laws&#39; is interpreted to mean provisions in the main Acts framed by the Parliament and the term &quot;under law&quot; refers to the provisions in subordinate legislation having the force of law e.g., rules and regulations framed by Governments under powers vested in them in the parent Acts and declared to have been so framed under such powers. The Parliament pursuant to the provisions of the said Article of the Constitution of India has passed The Comptroller and Auditor General&#39;s (Duties, Powers and Conditions of Service) Act, 1971, as amended in 1976, 1984 and 1987. The said Act has also been referred to in this Manual as &#39;the Act&#39; hereinafter. Sections 14, 15, 19 and 20 of the Act empower the Comptroller and Auditor General of India to conduct audit of bodies/ authorities and to perform such duties and exercise such powers in relation to them as prescribed under the Act. No law of a State Legislature can cast any duties or confer any power on the Comptroller and Auditor General or his representatives. Likewise, the duties and powers of the Comptroller and Auditor General prescribed by law made by Parliament cannot be superseded or abridged by or under any law made by any State Legislature.</p>

<h1><strong>Meaning of body or authority</strong></h1>

<p style="text-align: justify;">The words &quot;body&quot; and &quot;authority&quot;, used in Article 149 of the Constitution, have not been defined either in the Constitution or in the Comptroller and Auditor General&#39;s (Duties, Powers and Conditions of Service) Act, 1971, wherein also these words have been used. However, &quot;authority&quot; has been interpreted by the Attorney General of India to mean a person or body exercising power or command vested in it by virtue of provisions in the Constitution or Acts passed by the Parliament or the State Legislatures. &quot;Body&quot; has been interpreted by him to mean an aggregate of persons, whether incorporated or unincorporated.</p>

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						<h1><strong>Audit of autonomous bodies</strong></h1>

<p style="text-align: justify;">The functions of the Comptroller and Auditor General of India are derived mainly from the provisions of Articles 149 to 151 of the Constitution of India. Article 149 provides that the Comptroller and Auditor General shall perform such duties and exercise such powers in relation to the accounts of the Union and of the States and of any other authority or body as may be prescribed by or under any law made by Parliament. The term, &#39;by laws&#39; is interpreted to mean provisions in the main Acts framed by the Parliament and the term &quot;under law&quot; refers to the provisions in subordinate legislation having the force of law e.g., rules and regulations framed by Governments under powers vested in them in the parent Acts and declared to have been so framed under such powers. The Parliament pursuant to the provisions of the said Article of the Constitution of India has passed The Comptroller and Auditor General&#39;s (Duties, Powers and Conditions of Service) Act, 1971, as amended in 1976, 1984 and 1987. The said Act has also been referred to in this Manual as &#39;the Act&#39; hereinafter. Sections 14, 15, 19 and 20 of the Act empower the Comptroller and Auditor General of India to conduct audit of bodies/ authorities and to perform such duties and exercise such powers in relation to them as prescribed under the Act. No law of a State Legislature can cast any duties or confer any power on the Comptroller and Auditor General or his representatives. Likewise, the duties and powers of the Comptroller and Auditor General prescribed by law made by Parliament cannot be superseded or abridged by or under any law made by any State Legislature.</p>

<h1><strong>Meaning of body or authority</strong></h1>

<p style="text-align: justify;">The words &quot;body&quot; and &quot;authority&quot;, used in Article 149 of the Constitution, have not been defined either in the Constitution or in the Comptroller and Auditor General&#39;s (Duties, Powers and Conditions of Service) Act, 1971, wherein also these words have been used. However, &quot;authority&quot; has been interpreted by the Attorney General of India to mean a person or body exercising power or command vested in it by virtue of provisions in the Constitution or Acts passed by the Parliament or the State Legislatures. &quot;Body&quot; has been interpreted by him to mean an aggregate of persons, whether incorporated or unincorporated.</p>

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						<h1><strong>Audit of autonomous bodies</strong></h1>

<p style="text-align: justify;">The functions of the Comptroller and Auditor General of India are derived mainly from the provisions of Articles 149 to 151 of the Constitution of India. Article 149 provides that the Comptroller and Auditor General shall perform such duties and exercise such powers in relation to the accounts of the Union and of the States and of any other authority or body as may be prescribed by or under any law made by Parliament. The term, &#39;by laws&#39; is interpreted to mean provisions in the main Acts framed by the Parliament and the term &quot;under law&quot; refers to the provisions in subordinate legislation having the force of law e.g., rules and regulations framed by Governments under powers vested in them in the parent Acts and declared to have been so framed under such powers. The Parliament pursuant to the provisions of the said Article of the Constitution of India has passed The Comptroller and Auditor General&#39;s (Duties, Powers and Conditions of Service) Act, 1971, as amended in 1976, 1984 and 1987. The said Act has also been referred to in this Manual as &#39;the Act&#39; hereinafter. Sections 14, 15, 19 and 20 of the Act empower the Comptroller and Auditor General of India to conduct audit of bodies/ authorities and to perform such duties and exercise such powers in relation to them as prescribed under the Act. No law of a State Legislature can cast any duties or confer any power on the Comptroller and Auditor General or his representatives. Likewise, the duties and powers of the Comptroller and Auditor General prescribed by law made by Parliament cannot be superseded or abridged by or under any law made by any State Legislature.</p>

<h1><strong>Meaning of body or authority</strong></h1>

<p style="text-align: justify;">The words &quot;body&quot; and &quot;authority&quot;, used in Article 149 of the Constitution, have not been defined either in the Constitution or in the Comptroller and Auditor General&#39;s (Duties, Powers and Conditions of Service) Act, 1971, wherein also these words have been used. However, &quot;authority&quot; has been interpreted by the Attorney General of India to mean a person or body exercising power or command vested in it by virtue of provisions in the Constitution or Acts passed by the Parliament or the State Legislatures. &quot;Body&quot; has been interpreted by him to mean an aggregate of persons, whether incorporated or unincorporated.</p>

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<p style="text-align: justify;">The functions of the Comptroller and Auditor General of India are derived mainly from the provisions of Articles 149 to 151 of the Constitution of India. Article 149 provides that the Comptroller and Auditor General shall perform such duties and exercise such powers in relation to the accounts of the Union and of the States and of any other authority or body as may be prescribed by or under any law made by Parliament. The term, &#39;by laws&#39; is interpreted to mean provisions in the main Acts framed by the Parliament and the term &quot;under law&quot; refers to the provisions in subordinate legislation having the force of law e.g., rules and regulations framed by Governments under powers vested in them in the parent Acts and declared to have been so framed under such powers. The Parliament pursuant to the provisions of the said Article of the Constitution of India has passed The Comptroller and Auditor General&#39;s (Duties, Powers and Conditions of Service) Act, 1971, as amended in 1976, 1984 and 1987. The said Act has also been referred to in this Manual as &#39;the Act&#39; hereinafter. Sections 14, 15, 19 and 20 of the Act empower the Comptroller and Auditor General of India to conduct audit of bodies/ authorities and to perform such duties and exercise such powers in relation to them as prescribed under the Act. No law of a State Legislature can cast any duties or confer any power on the Comptroller and Auditor General or his representatives. Likewise, the duties and powers of the Comptroller and Auditor General prescribed by law made by Parliament cannot be superseded or abridged by or under any law made by any State Legislature.</p>

<h1><strong>Meaning of body or authority</strong></h1>

<p style="text-align: justify;">The words &quot;body&quot; and &quot;authority&quot;, used in Article 149 of the Constitution, have not been defined either in the Constitution or in the Comptroller and Auditor General&#39;s (Duties, Powers and Conditions of Service) Act, 1971, wherein also these words have been used. However, &quot;authority&quot; has been interpreted by the Attorney General of India to mean a person or body exercising power or command vested in it by virtue of provisions in the Constitution or Acts passed by the Parliament or the State Legislatures. &quot;Body&quot; has been interpreted by him to mean an aggregate of persons, whether incorporated or unincorporated.</p>

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						<h1><strong>Audit of autonomous bodies</strong></h1>

<p style="text-align: justify;">The functions of the Comptroller and Auditor General of India are derived mainly from the provisions of Articles 149 to 151 of the Constitution of India. Article 149 provides that the Comptroller and Auditor General shall perform such duties and exercise such powers in relation to the accounts of the Union and of the States and of any other authority or body as may be prescribed by or under any law made by Parliament. The term, &#39;by laws&#39; is interpreted to mean provisions in the main Acts framed by the Parliament and the term &quot;under law&quot; refers to the provisions in subordinate legislation having the force of law e.g., rules and regulations framed by Governments under powers vested in them in the parent Acts and declared to have been so framed under such powers. The Parliament pursuant to the provisions of the said Article of the Constitution of India has passed The Comptroller and Auditor General&#39;s (Duties, Powers and Conditions of Service) Act, 1971, as amended in 1976, 1984 and 1987. The said Act has also been referred to in this Manual as &#39;the Act&#39; hereinafter. Sections 14, 15, 19 and 20 of the Act empower the Comptroller and Auditor General of India to conduct audit of bodies/ authorities and to perform such duties and exercise such powers in relation to them as prescribed under the Act. No law of a State Legislature can cast any duties or confer any power on the Comptroller and Auditor General or his representatives. Likewise, the duties and powers of the Comptroller and Auditor General prescribed by law made by Parliament cannot be superseded or abridged by or under any law made by any State Legislature.</p>

<h1><strong>Meaning of body or authority</strong></h1>

<p style="text-align: justify;">The words &quot;body&quot; and &quot;authority&quot;, used in Article 149 of the Constitution, have not been defined either in the Constitution or in the Comptroller and Auditor General&#39;s (Duties, Powers and Conditions of Service) Act, 1971, wherein also these words have been used. However, &quot;authority&quot; has been interpreted by the Attorney General of India to mean a person or body exercising power or command vested in it by virtue of provisions in the Constitution or Acts passed by the Parliament or the State Legislatures. &quot;Body&quot; has been interpreted by him to mean an aggregate of persons, whether incorporated or unincorporated.</p>

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              <a href="/cen/new-delhi-iii/en" title="Director General of Audit (Central Expenditure), Delhi"><h3>Director General of Audit (Central Expenditure), Delhi</h3><p>Indian Audit & Accounts Department</p></a>
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						<h1><strong>Audit of autonomous bodies</strong></h1>

<p style="text-align: justify;">The functions of the Comptroller and Auditor General of India are derived mainly from the provisions of Articles 149 to 151 of the Constitution of India. Article 149 provides that the Comptroller and Auditor General shall perform such duties and exercise such powers in relation to the accounts of the Union and of the States and of any other authority or body as may be prescribed by or under any law made by Parliament. The term, &#39;by laws&#39; is interpreted to mean provisions in the main Acts framed by the Parliament and the term &quot;under law&quot; refers to the provisions in subordinate legislation having the force of law e.g., rules and regulations framed by Governments under powers vested in them in the parent Acts and declared to have been so framed under such powers. The Parliament pursuant to the provisions of the said Article of the Constitution of India has passed The Comptroller and Auditor General&#39;s (Duties, Powers and Conditions of Service) Act, 1971, as amended in 1976, 1984 and 1987. The said Act has also been referred to in this Manual as &#39;the Act&#39; hereinafter. Sections 14, 15, 19 and 20 of the Act empower the Comptroller and Auditor General of India to conduct audit of bodies/ authorities and to perform such duties and exercise such powers in relation to them as prescribed under the Act. No law of a State Legislature can cast any duties or confer any power on the Comptroller and Auditor General or his representatives. Likewise, the duties and powers of the Comptroller and Auditor General prescribed by law made by Parliament cannot be superseded or abridged by or under any law made by any State Legislature.</p>

<h1><strong>Meaning of body or authority</strong></h1>

<p style="text-align: justify;">The words &quot;body&quot; and &quot;authority&quot;, used in Article 149 of the Constitution, have not been defined either in the Constitution or in the Comptroller and Auditor General&#39;s (Duties, Powers and Conditions of Service) Act, 1971, wherein also these words have been used. However, &quot;authority&quot; has been interpreted by the Attorney General of India to mean a person or body exercising power or command vested in it by virtue of provisions in the Constitution or Acts passed by the Parliament or the State Legislatures. &quot;Body&quot; has been interpreted by him to mean an aggregate of persons, whether incorporated or unincorporated.</p>

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						<h1><strong>Audit of autonomous bodies</strong></h1>

<p style="text-align: justify;">The functions of the Comptroller and Auditor General of India are derived mainly from the provisions of Articles 149 to 151 of the Constitution of India. Article 149 provides that the Comptroller and Auditor General shall perform such duties and exercise such powers in relation to the accounts of the Union and of the States and of any other authority or body as may be prescribed by or under any law made by Parliament. The term, &#39;by laws&#39; is interpreted to mean provisions in the main Acts framed by the Parliament and the term &quot;under law&quot; refers to the provisions in subordinate legislation having the force of law e.g., rules and regulations framed by Governments under powers vested in them in the parent Acts and declared to have been so framed under such powers. The Parliament pursuant to the provisions of the said Article of the Constitution of India has passed The Comptroller and Auditor General&#39;s (Duties, Powers and Conditions of Service) Act, 1971, as amended in 1976, 1984 and 1987. The said Act has also been referred to in this Manual as &#39;the Act&#39; hereinafter. Sections 14, 15, 19 and 20 of the Act empower the Comptroller and Auditor General of India to conduct audit of bodies/ authorities and to perform such duties and exercise such powers in relation to them as prescribed under the Act. No law of a State Legislature can cast any duties or confer any power on the Comptroller and Auditor General or his representatives. Likewise, the duties and powers of the Comptroller and Auditor General prescribed by law made by Parliament cannot be superseded or abridged by or under any law made by any State Legislature.</p>

<h1><strong>Meaning of body or authority</strong></h1>

<p style="text-align: justify;">The words &quot;body&quot; and &quot;authority&quot;, used in Article 149 of the Constitution, have not been defined either in the Constitution or in the Comptroller and Auditor General&#39;s (Duties, Powers and Conditions of Service) Act, 1971, wherein also these words have been used. However, &quot;authority&quot; has been interpreted by the Attorney General of India to mean a person or body exercising power or command vested in it by virtue of provisions in the Constitution or Acts passed by the Parliament or the State Legislatures. &quot;Body&quot; has been interpreted by him to mean an aggregate of persons, whether incorporated or unincorporated.</p>

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						<h1><strong>Audit of autonomous bodies</strong></h1>

<p style="text-align: justify;">The functions of the Comptroller and Auditor General of India are derived mainly from the provisions of Articles 149 to 151 of the Constitution of India. Article 149 provides that the Comptroller and Auditor General shall perform such duties and exercise such powers in relation to the accounts of the Union and of the States and of any other authority or body as may be prescribed by or under any law made by Parliament. The term, &#39;by laws&#39; is interpreted to mean provisions in the main Acts framed by the Parliament and the term &quot;under law&quot; refers to the provisions in subordinate legislation having the force of law e.g., rules and regulations framed by Governments under powers vested in them in the parent Acts and declared to have been so framed under such powers. The Parliament pursuant to the provisions of the said Article of the Constitution of India has passed The Comptroller and Auditor General&#39;s (Duties, Powers and Conditions of Service) Act, 1971, as amended in 1976, 1984 and 1987. The said Act has also been referred to in this Manual as &#39;the Act&#39; hereinafter. Sections 14, 15, 19 and 20 of the Act empower the Comptroller and Auditor General of India to conduct audit of bodies/ authorities and to perform such duties and exercise such powers in relation to them as prescribed under the Act. No law of a State Legislature can cast any duties or confer any power on the Comptroller and Auditor General or his representatives. Likewise, the duties and powers of the Comptroller and Auditor General prescribed by law made by Parliament cannot be superseded or abridged by or under any law made by any State Legislature.</p>

<h1><strong>Meaning of body or authority</strong></h1>

<p style="text-align: justify;">The words &quot;body&quot; and &quot;authority&quot;, used in Article 149 of the Constitution, have not been defined either in the Constitution or in the Comptroller and Auditor General&#39;s (Duties, Powers and Conditions of Service) Act, 1971, wherein also these words have been used. However, &quot;authority&quot; has been interpreted by the Attorney General of India to mean a person or body exercising power or command vested in it by virtue of provisions in the Constitution or Acts passed by the Parliament or the State Legislatures. &quot;Body&quot; has been interpreted by him to mean an aggregate of persons, whether incorporated or unincorporated.</p>

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													<h2>Central Autonomous Bodies</h2>		
		
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						<h1><strong>Audit of autonomous bodies</strong></h1>

<p style="text-align: justify;">The functions of the Comptroller and Auditor General of India are derived mainly from the provisions of Articles 149 to 151 of the Constitution of India. Article 149 provides that the Comptroller and Auditor General shall perform such duties and exercise such powers in relation to the accounts of the Union and of the States and of any other authority or body as may be prescribed by or under any law made by Parliament. The term, &#39;by laws&#39; is interpreted to mean provisions in the main Acts framed by the Parliament and the term &quot;under law&quot; refers to the provisions in subordinate legislation having the force of law e.g., rules and regulations framed by Governments under powers vested in them in the parent Acts and declared to have been so framed under such powers. The Parliament pursuant to the provisions of the said Article of the Constitution of India has passed The Comptroller and Auditor General&#39;s (Duties, Powers and Conditions of Service) Act, 1971, as amended in 1976, 1984 and 1987. The said Act has also been referred to in this Manual as &#39;the Act&#39; hereinafter. Sections 14, 15, 19 and 20 of the Act empower the Comptroller and Auditor General of India to conduct audit of bodies/ authorities and to perform such duties and exercise such powers in relation to them as prescribed under the Act. No law of a State Legislature can cast any duties or confer any power on the Comptroller and Auditor General or his representatives. Likewise, the duties and powers of the Comptroller and Auditor General prescribed by law made by Parliament cannot be superseded or abridged by or under any law made by any State Legislature.</p>

<h1><strong>Meaning of body or authority</strong></h1>

<p style="text-align: justify;">The words &quot;body&quot; and &quot;authority&quot;, used in Article 149 of the Constitution, have not been defined either in the Constitution or in the Comptroller and Auditor General&#39;s (Duties, Powers and Conditions of Service) Act, 1971, wherein also these words have been used. However, &quot;authority&quot; has been interpreted by the Attorney General of India to mean a person or body exercising power or command vested in it by virtue of provisions in the Constitution or Acts passed by the Parliament or the State Legislatures. &quot;Body&quot; has been interpreted by him to mean an aggregate of persons, whether incorporated or unincorporated.</p>

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Audit of autonomous bodies

The functions of the Comptroller and Auditor General of India are derived mainly from the provisions of Articles 149 to 151 of the Constitution of India. Article 149 provides that the Comptroller and Auditor General shall perform such duties and exercise such powers in relation to the accounts of the Union and of the States and of any other authority or body as may be prescribed by or under any law made by Parliament. The term, 'by laws' is interpreted to mean provisions in the main Acts framed by the Parliament and the term "under law" refers to the provisions in subordinate legislation having the force of law e.g., rules and regulations framed by Governments under powers vested in them in the parent Acts and declared to have been so framed under such powers. The Parliament pursuant to the provisions of the said Article of the Constitution of India has passed The Comptroller and Auditor General's (Duties, Powers and Conditions of Service) Act, 1971, as amended in 1976, 1984 and 1987. The said Act has also been referred to in this Manual as 'the Act' hereinafter. Sections 14, 15, 19 and 20 of the Act empower the Comptroller and Auditor General of India to conduct audit of bodies/ authorities and to perform such duties and exercise such powers in relation to them as prescribed under the Act. No law of a State Legislature can cast any duties or confer any power on the Comptroller and Auditor General or his representatives. Likewise, the duties and powers of the Comptroller and Auditor General prescribed by law made by Parliament cannot be superseded or abridged by or under any law made by any State Legislature.

Meaning of body or authority

The words "body" and "authority", used in Article 149 of the Constitution, have not been defined either in the Constitution or in the Comptroller and Auditor General's (Duties, Powers and Conditions of Service) Act, 1971, wherein also these words have been used. However, "authority" has been interpreted by the Attorney General of India to mean a person or body exercising power or command vested in it by virtue of provisions in the Constitution or Acts passed by the Parliament or the State Legislatures. "Body" has been interpreted by him to mean an aggregate of persons, whether incorporated or unincorporated.

 

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