Central Autonomous Bodies

The Ministry/Statutory Corporation/Central Public Sector Enterprises (CPSE's) and Central Autonomous Bodies (CAB) under audit jurisdiction of Principal Director of Audit (Infrastructure), Delhi are audited in accordance with the requirements of Articles 149 and 151 of the Constitution of India and section 13, 19 and 20 of the Comptroller and Auditor General’s (Duties, Powers and Conditions of Service) Act, 1971.

The CAG of India has the responsibility of certifying and providing assurance on the accounts of Union and State Governments. The C&AG acts as the sole auditor, by the virtue of the provisions in the Constitution of India. This office carries out the audit of Appropriation Accounts, Finance Accounts of Ministries i.e. Ministry of Road, Transport & Highways, Ministry of Housing & Urban Affairs and Ministry of Civil Aviation, certification of accounts of Central Autonomous Bodies (CAB) under its administrative control. 

In case of Government Companies statutory audit is carried out by Chartered Accountant appointed by the C&AG in accordance with the provisions of the Companies Act 2013. The C&AG carries out a supplementary audit and comment, if any, are issued.

In case of Central Autonomous Bodies, the office certifies the Income and Expenditure Account & Receipt and Payment Account for the year ended on that date under Section 19(2) of the Comptroller & Auditor General’s (Duties, Powers & Conditions of Service) Act, 1971 and issues Separate Audit Report (SAR) to the Central Autonomous Bodies.