Directorate General of Shipping
- The Directorate General of Shipping, India deals with implementation of shipping policy and legislation so as to ensure the safety of life and ships at sea, prevention of marine pollution, promotion of maritime education and training in coordination with the International Maritime Organization, regulation of employment and welfare of seamen, development of coastal shipping, augmentation of shipping tonnage, examination and certification of Merchant Navy Officers, Supervision and Control of the allied offices under its administrative jurisdiction.
Directorate General of Hydrocarbons (DGH)
- The Directorate General of Hydrocarbons (DGH) was established in 1993 under the administrative control of Ministry of Petroleum & Natural Gas through Government of India Resolution. Objectives of DGH are to promote sound management of the oil and natural gas resources having a balanced regard for environment, safety, technological and economic aspects of the petroleum activity.
DGH has been entrusted with several responsibilities like implementation of New Exploration Licensing Policy (NELP), matters concerning the Production Sharing Contracts for discovered fields and exploration blocks, promotion of investment in E&P Sector and monitoring of E&P activities including review of reservoir performance of producing fields. In addition, DGH is also engaged in opening up of new unexplored areas for future exploration and development of non-conventional hydrocarbon energy sources like Coal Bed Methane (CBM) as also futuristic hydrocarbon energy resources like Gas Hydrates and Oil Shale’s.
Function & Responsibilities
Review exploration programmes of companies for adequacy
- o Half yearly review of work programmes in Petroleum Exploration Licence (PEL) areas of ONGC & OIL, awarded on Nomination Basis. o Processing and review of all the PEL and ML cases for the Ministry.
o Review of work programme and budget of all exploration blocks and fields under PSCs.
o Monitoring of all CBM blocks awarded under CBM rounds I, II & III.
o Change of Participating interest and assignment cases.
o Participation in Management Committee meetings.
o Cost monitoring, statutory payments to government, Profit sharing to government.
o Facilitating statutory & other clearances.
o Extension of phases, relinquishment of acreages, assignment, appointment of auditor, approval of audited accounts and other PSC related issues.
o Participation in arbitration matters.
o Advise Government on policy formulations.
o Issuance of essentiality certificates.
Technical & financial evaluation and review of development plans of commercial discoveries Concurrent review of reservoir performance of all the major fields under private / JV operators and major fields of NOCs including Bombay High .
Advise Government on offering and award of acreages under NELP & CBM rounds for exploration as well as, matters relating to relinquishment of acreages.
- o Conduct Studies, Surveys, Information Drilling and Related Activities in Unexplored or Poorly Explored Areas. o Upgrade information in these areas viz. reprocessing and reinterpretation of data.
o Identification of blocks, preparation of Basin Dockets & Data Packages, organizing road shows in the country and abroad for promotion of blocks & sale of data.
o Technical evaluation of NELP and CBM round bids and recommendations to Ministry.
o Assist MOPNG in contract negotiations & their finalisation.
Technical advice to MOP&NG on issues relevant to exploration and optimal exploitation of oil and gas
- o Monitoring of Production Sharing Contracts (PSC) as Govt. representative to achieve exploration targets and optimal exploitation of hydrocarbons in the country. o Technical advice on preparation of 5 year plans.
o Technical advice on Quarterly Progress Reports of ONGC and OIL.
Preservation, upkeep and storage of data / samples pertaining to petroleum exploration, production, etc. and the preparation of data packages for acreage on offer
- o Creation and maintenance of National E&P Data Base and Archive System. o Storage of data acquired by DGH and oil and gas companies.
Field Surveillance of producing fields and blocks to monitor their performance Compliance of Ministry of Defence (MOD) guidelines
- o DGH scientists remain on-board all the seismic vessels and deep water drilling rigs during operation. o DGH geophysicists accompany all raw / field seismic and G.M. data whenever it leaves the country for processing and interpretation.
All other matters incidental there to and such other functions as may be assigned by Government
- o Coordinate the technical activities of all projects under National Gas Hydrate Programme (NGHP). o To provide input material for Parliament Questions, Parliamentary Committees relating to DGH and Pvt /JV operations.
o Issuance of Essentiality Certificates for import of goods used in petroleum operations.
o Clearances issued during April 2007 to March 2008: 13,221 cases valued at Rs. 34,957.51 cores.
o Facilitating clearances from MOD for foreign rigs/vessels and from MOEF for all projects under Pvt /JV operations.
Directorate General of Civil Aviation
Directorate General of Civil Aviation is an attached office of the Ministry of Civil Aviation.
The Directorate General of Civil Aviation is the regulatory body in the field of Civil Aviation primarily dealing with safety issues. It is responsible for regulation of air transport services to/from/within India and for enforcement of civil air regulations, air safety and airworthiness standards. It also co-ordinates all regulatory functions with International Civil Aviation Organization.
The headquarters are located in New Delhi with regional offices in the various parts of India.
There are 14 (fourteen) Regional Airworthiness Offices located at Delhi, Mumbai, Chennai, Kolkata, Bangalore, Hyderabad, Trivandrum, Bhopal, Lucknow, Patna, Bhubaneshwar, Kanpur, Guwahati and Patiala.
Apart from the Regional Airworthiness Offices, there are 5 (five) Regional Air Safety offices located at Delhi, Mumbai, Chennai, Kolkata and Hyderabad, the Regional Research and Development Office located at Bangalore and the Gliding Centre at Pune.
India is participated in ICAO by the Representative of India.
Function & Responsibilities
- o Registration of civil aircraft;o Formulation of standards of airworthiness for civil aircraft registered in India and grant of certificates of airworthiness to such aircraft;
o Licensing of pilots, aircraft maintenance engineers and flight engineers, and conducting examinations and checks for that purpose;
o Licensing of air traffic controllers;
o Certification of aerodromes and CNS/ATM facilities;
o Maintaining a check on the proficiency of flight crew, and also of other operational personnel such as flight dispatchers and cabin crew;
o Granting of Air Operator’s Certificates to Indian carriers and regulation of air transport services operating to/from/within/over India by Indian and foreign operators, including clearance of scheduled and non-scheduled flights of such operators;
o Conducting investigation into accidents/incidents and taking accident prevention measures including formulation of implementation of Safety Aviation Management Programmes;
o Carrying out amendments to the Aircraft Act, the Aircraft Rules and the Civil
o Aviation Requirements for complying with the amendments to ICAO Annexes, and initiating proposals for amendment to any other Act or for passing a new Act in order to give effect to an international Convention or amendment to an existing Convention;
o Coordination of ICAO matters with all agencies and sending replies to State
o Letters, and taking all necessary action arising out of the Universal Safety
o Oversight Audit Programme (USOAP) of ICAO;
o Supervision of the institutes/clubs/schools engaged in flying training including simulator training, AME training or any other training related with aviation, with a view to ensuring a high quality of training;
o Granting approval to aircraft maintenance, repair and manufacturing organizations and their continued oversight;
o To act as a nodal agency for implementing Annex 9 provisions in India and for coordinating matters relating to facilitation at Indian airports including holding meetings of the National Facilitation Committee;
o Rendering advice to the Government on matters relating to air transport including bilateral air services agreements, on ICAO matters and generally on all technical matters relating to civil aviation, and to act as an overall regulatory and developmental body for civil aviation in the country;
o Coordination at national level for flexi-use of air space by civil and military air traffic agencies and interaction with ICAO for provision of more air routes for civil use through Indian air space;
o Keeping a check on aircraft noise and engine emissions in accordance with
o ICAO Annex 16 and collaborating with the environmental authorities in this matter, if required;
o Promoting indigenous d e s i g n and manufacture of aircraft and aircraft components by acting as a catalytic agent;
o Approving training programmes of operators for carriage of dangerous goods, issuing authorizations for carriage of dangerous goods, etc.
Central Drugs Standard Control Organization (CDSCO)
- Organization under Directorate General of Health Services, Ministry of Health and Family Welfare, Government of India
Function & Responsibilities
- o Laying down standards of drugs, cosmetics, diagnostics and devices.o Laying down regulatory measures, amendments to Acts and Rules.
o To regulate market authorization of new drugs.
o To approve licenses to manufacture certain categories of drugs as Central Licence Approving Authority i.e. for Blood Banks, Large Volume Parenteral and Vaccines & Sera.
o To regulate the standards of imported drugs.
o Work relating to the Drugs Technical Advisory Board (DTAB) and Drugs Consultative Committee (DCC).
o Testing of drugs by Central Drugs Labs.
o Publication of Indian Pharmacopoeia.
- o To regulate clinical research in India.o Coordinating the activities of the State Drugs Control Organizations to achieve uniform administration of the Act; and policy guidance.
o Guidance on technical matters.
o Participation in the WHO GMP certification scheme.
o Monitoring adverse drug reactions (ADR).
o Conducting training programmes for regulatory officials & Govt. Analysts.
o Distribution of quotas of narcotic drugs for use in medicinal formulations.
o Screening of drug formulations available in Indian market.
o Evaluation/Screening of applications for granting No Objection Certificates for export of unapproved/banned drugs.
Directorate General of Mines Safety
Directorate General of Mines Safety, DGMS in short, is the Regulatory Agency under the Ministry of labour and employment, Government of India in matters pertaining to occupational safety, health and welfare of persons employed in mines (Coal, Metal ferrous and oil-mines).
Under the Constitution of India, safety, welfare and health of workers employed in mines are the concern of the Central Government (Entry 55-Union List-Article 246). The objective is regulated by the Mines Act, 1952 and the Rules and Regulations framed there under. These are administered by the directorate general of Mines Safety (DGMS), under the Union Ministry of Labour & Employment. Apart from administering the Mines Act and the subordinate legislation there under, DGMS also administers a few other allied legislation, including the Indian Electricity Act.
The organization has its headquarters at Dhanbad (Jharkhand) and is headed by director general of Mines Safety. At the headquarter, the Director-General is assisted by specialist staff-officers in mining, electrical and mechanical, occupational health, law, survey, statistics, administration and accounts disciplines. The headquarters has also a technical library and S&T laboratories as a back-up support to the organization.
Officers appointed to different technical posts in DGMS are selected by U.P.S.C. They are required to have Degree in Mining or Electrical or Mechanical Engineering and several years of experience, varying from seven to ten years of working in responsible capacity in Mines and allied Industry. Besides officers of mining cadre possess First Class Mine Manager’s Certificate of Competency. The Occupational Health cadre is manned by qualified and experienced medical personnel. Due to the nature of work performed by the officers of DGMS, the Govt. of India declared the organization as “S & T Institution” on the recommendation of Science and Technology Department of Govt. of India, in November 1987.
Director General of Police
In India the director general of police (DGP) or inspector general of police (state) is a three-star rank and the highest ranking police officer in Indian States & Union Territories. All DGPs/IGPs are Indian Police Service (IPS) officers. The DGP/IGP is usually the head of the state police force in every Indian state. There may also be additional officers in the state who hold the rank of DGP/IGP. Common appointments for such officers include director of Vigilance and Anti-Corruption Bureau, director general of prisons, director general of fire forces and civil defense, Criminal Investigation Department(CID),Police Housing Society etc. Additionally officers who hold the rank of DGP/IGP may have commensurate appointments in central government organizations such as director, Central Bureau of Investigation (CBI), director SVPNPA, DG Central Reserve Police Force (CRPF) etc. The rank insignia of a director general of police or commissioner of police (state) is the national emblem over crossed sword and baton
Directorate General of Supplies & Disposals
Function & Responsibilities
- o It is central purchase & quality assurance organisation of Govt. Of India, under Department of Supply, Ministry of Commerce. o In the year 1860, the British govt. Evolved a concept of central buying & set up India stores department in London for meeting procurement needs of govt. Of India.
o Established in 1951 in its present form for rendering procurement services to central & state govt. By placing rate contracts for common user items & contracts against their ad-hoc demands.
o Adhoc procurement decentralized in December, 1991. Main function now is to conclude rate contracts.
o Quality assurance functions continue to remain centralized as before.
o Continues to be the nodal agency of govt. Of India for purchase policy. & procedure.
o Govt. Departments/organisations, who have not built-up their own infrastructure for purchase, can raise their demands on DGS&D for ad-hoc procurement.
o Handling procurement against several World Bank & Asian development bank aided projects for modernisation of polytechnics & vocational training centres, national aids control. National/ state highways, hydrology project
o Services continue to be available to public sector undertakings & autonomous bodies.
o Has a full-fledged quality assurance wing rendering wide ranging technical services inclusive of formulation of need based procurement specifications, vendor development/evaluation and assuring quality of goods for their conformity Service charges range from 0.25 to 2 %.
o Cargo clearance services at major ports are available.
o Manned by qualified engineers recruited through Indian engineering service examination by UPSC, govt. Of India.
o State governments, public undertakings, autonomous bodies, quasi-public bodies, etc. Who desire to avail the services of DGS&D can do so. However, indent from these departments should be accompanied by a pre-deposit of funds sufficient to cover the cost of stores. Pre-deposit of funds may be in the form of demand draft or crossed cheque drawn on the reserve bank of India/state bank of India duly marked ‘on government account only’ and in favour of chief controller of accounts, department of supply, new Delhi.
o Consultancy services of DGS&D are offered to desirous organisations for availing r/c prices, finalising tender documents for their own procurement and providing quality assurance support.
o Databank on supplier’s rate contracts is maintained to arrange supplies of clothing and tent age items etc. For meeting emergency requirements during disasters/natural calamities.
o Facility for training in quality & purchase management field are also available in DGS&D
o Consultancy disaster management
Investigation Agencies
The Government of India is determined to fight all economic crimes.
For this purpose, the Government of India has set up the following Investigation Agencies which function under the Department of Revenue in Union Ministry of Finance:-
- · The Central Economic Intelligence Bureau (Apex body) · Directorate General of Revenue Intelligence (for Customs related offences)
· Directorate of Enforcement (for Foreign Exchange related offences)
· Directorate General of Anti-Evasion (for Central Excise related offences)
· Directorate General of Income Tax(Investigation) (for Income Tax related offences)
· Narcotics Control Bureau (for Drugs related offences)
The Central Economic Intelligence Bureau (Apex body)
- It is well recognised that the evasion of one tax usually entails evasion of other taxes as well. For the purpose of effective information gathering, collation and dissemination, a close co-ordination between the Agencies enforcing different tax laws is essential.Hence, the Central Economic Intelligence Bureau was set up with the intention of creating a body which would coordinate and strengthen the intelligence gathering activities as well as investigative efforts of all the Agencies which enforce economic laws. Accordingly, the following functions have been entrusted to the Central Economic Intelligence Bureau:-
Function & Responsibilities
- o To collect intelligence and information regarding aspects of the black economy which require close watch and investigation. Also, keeping in view the scene of economic offences, the Bureau is required to collect information and provide periodical and special reports to the concerned authorities; o To keep a watch on different aspects of economic offences and the emergence of new types of such offences. The Bureau was made responsible for evolving counter -measures required for effectively dealing with existing and new types of economic offences;
o To act as the nodal agency for cooperation and coordination at the international level with other customs, drugs, law enforcement and other agencies in the area of economic offences….
o To implementation of the COFEPOSA(i.e. Conservation of Foreign Exchange & Prevention of Smuggling Activities Act, 1971 which provides for preventive detention of persons involved in smuggling and foreign exchange rackets under certain specified circumstances)
o To act as a Secretariat of the Economic Intelligence Council which acts as the apex body to ensure full co-ordination among the various Agencies including Central Bureau of Investigation, Reserve Bank of India, Intelligence Bureau etc.
Directorate General of Revenue IntelligenceFunction & Responsibilities
- o Collection of intelligence about smuggling of contraband goods, narcotics, under-invoicing, over-invoicing etc. through sources of India and abroad, including secret sources;o Analysis and dissemination of such intelligence to the field formations for action;
o Working out intelligence directly, where necessary;
o Keeping watch over important seizures and investigation cases;
o Associating or taking over the investigations which warrant specialised handling by the Directorate;
o Guiding important investigations/prosecution cases;
o Functioning as the liaison authority for exchange of information among ESCAP countries for combating international smuggling and customs frauds in terms of the recommendations of the ESCAP conference;
o Keeping liaison with foreign countries, Indian Missions and enforcement agencies abroad on anti-smuggling matters;
o Keeping liaison with the CBI and through them with the INTERPOL;
o Coordinating, directing and controlling anti-smuggling operations on the Indo-Nepal border;
o Referring cases registered under the Customs Act to the Income Tax Department for action under the Income Tax Act;
o Keeping statistics of seizures and prices/rates etc. for watching trends of smuggling and supplying required material to the Ministry of Finance and other Ministries; and
o Studying and suggesting remedies for loopholes in law and procedures to combat smuggling.
Directorate General of Economic Enforcement
- The Directorate of Enforcement, with its Headquarters at New Delhi is headed by the Director of Enforcement. There are five Regional offices at Mumbai, Chennai, Chandigarh, Kolkata and Delhi headed by Special Directors of Enforcement.
Zone Offices of the Directorate are at Ahmedabad, Bangalore, Chandigarh, Chennai, Cochin, Delhi, Goa, Guwahati, Hyderabad, Jaipur, Jalandhar, Kolkata, Lucknow, Mumbai, Patna and Srinagar. These are headed by a Joint Director.
The Directorate has Sub-Zone Offices at Bhubaneshwar, Calicut, Indore, Madurai, Nagpur and Varanasi which are headed by a Deputy Director.
Function & Responsibilities
- o Investigate contraventions of the provisions of Foreign Exchange Management Act, 1999(FEMA) which came into force with effect from 1.6.2000. Contraventions of FEMA are dealt with by way of adjudication by designated authorities of ED and penalties upto three times the sum involved can be imposed.o Investigate offence of money laundering under the provisions of Prevention of Money Laundering Act, 2002(PMLA) which came into force with effect from 1.7.2005 and to take actions of attachment and confiscation of property if the same is determined to be proceeds of crime derived from a Scheduled Offence under PMLA, and to prosecute the persons involved in the offence of money laundering. There are 156 offences under 28 statutes which are Scheduled Offences under PMLA.
o Adjudicate Show Cause Notices issued under the repealed Foreign Exchange Regulation Act, 1973 (FERA) upto 31.5.2002 for the alleged contraventions of the Act which may result in imposition of penalties. Pursue prosecutions launched under FERA in the concerned courts.
o Sponsor cases of preventive detention under Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974(COFEPOSA) in regard to contraventions of FEMA.
o Sponsor cases of preventive detention under Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974(COFEPOSA) in regard to contraventions of FEMA.
Directorate General of Income Tax Investigation
Function & Responsibilities
- o The Directorate Generals of Income Tax Investigation deal with all matters connected with investigations under the Income Tax Act of the Central Government. Some of the more specific functions entrusted to the Directorate Generals of Income Tax Investigation include :o Head the investigation wing of the Income Tax Department at the Regional Level;
o Collection of intelligence pertaining to evasion of Direct Taxes;
o Organise search action to unearth black money- from time to time;
o Dissemination of information and intelligence collected- by passing on the same to the concerned authorities including assessing authorities;
o Keep liaison and hold meetings with other organisations in the region to ensure co-ordination and smooth flow of information;
o Take appropriate steps to ensure that information and other persons having information about tax evaders come forward with the same to the Department. Disbursement of rewards would be one of the measures.
Directorate of Income Tax Intelligence and Criminal Investigation
- The Directorate Generals of Income Tax Investigation deal with all matters connected with investigations under the Income Tax Act of the Central Government. Some of the more specific functions entrusted to the Directorate Generals of Income Tax Investigation include:
Function & Responsibilities
- o Head the investigation wing of the Income Tax Department at the Regional Level;o Collection of intelligence pertaining to evasion of Direct Taxes;
o Organise search action to unearth black money- from time to time;
o Dissemination of information and intelligence collected- by passing on the same to the concerned authorities including assessing authorities;
o Keep liaison and hold meetings with other organisations in the region to ensure co-ordination and smooth flow of information;
o Take appropriate steps to ensure that information and other persons having information about tax evaders come forward with the same to the Department. Disbursement of rewards would be one of the measures.
Directorate General of Anti-EvasionFunction & Responsibilities
- o The growth of the Central Excise revenue and extension of its coverage to nearly all manufactured products brought home the need for a specialised intelligence agency to target prevention of Central Excise duty evasion. The Directorate of Anti Evasion was created for this purpose with the following functions:o Collection, collation and dissemination of intelligence relating to evasion of central excise duties on an all India basis;
o Studying the modus operandi of evasion peculiar to excisable commodities and to alert the Collectorates of their possible use;
o Studying the price structures, marketing patterns and classification of commodities in respect of which possibilities of evasion are likely with a view to advising the Collectorates for plugging loopholes;
o Supplementing and co-ordinating the efforts of the field formations in investigation in cases of evasion of duty of Rs.10,000/- and above, wherever necessary;
o Co-ordinating action with Enforcement agencies like Income-tax, Sales-tax etc. In respect of cases in which central excise evasion has come to notice;
o Investigation of offences involving evasion of central excise duties having ramification in more than one Collectorates, including investigation of complicated cases selected by the Directorate or entrusted by the Ministry to it;
o Having at all times, a complete, detailed and up-to-date study of the taxation laws and implementation machinery and to have proper appreciation and assessment of possibilities for evasion;
o Assisting in an advisory capacity in proper deployment of the Central Excise Preventive Staff in the Central Excise Collectorates for effective anti-evasion measures;
o Examining and studying the effect and implementation of various tax concessions, exemptions and relaxations in controls; and to make recommendations to the Government from time to time to see whether they are sources of evasion;
o Maintaining liaison with other Central and State agencies in all matters pertaining to tax evasion”
Narcotics Control Bureau
- National Policy on Narcotic Drugs and Psychotropic Substances is based on the directive principles contained in Article 47 of the Indian Constitution which directs that the State shall endeavour to bring about prohibition of the consumption, except for medicinal purposes, of intoxicating drugs injurious to health. The government’s policy on the subject which flows from the above said constitutional provision is also guided by the international conventions on the subject. India is a signatory to:
- · Single Convention on Narcotic Drugs 1961 as amended by the 1972 Protocol. · Conventions on Psychotropic Substances 1971.
· United Nations Convention against Illicit Traffic in Narcotic Drugs and Psychotropic Substances, 1988.
- o The broad legislative policy in the matter is contained in the three Central Acts, viz. Drugs and Cosmetics Act, 1940, The Narcotic Drugs and Psychotropic Substances Act, 1985, and The Prevention of Illicit Traffic in Narcotic Drugs and Psychotropic Substances Act, 1988. The responsibility of drug abuse control, which is a central function, is carried out through a number of Ministries, Departments and Organisations. These include Ministry of Finance, Department of Revenue which is having the nodal co-ordination role as administrator of the Narcotic Drugs and Psychotropic Substances Act, 1985 and the Prevention of Illicit Traffic in Narcotic Drugs and Psychotropic Substances Act, 1988. o The Narcotic Drugs and Psychotropic Substances Act, 1985 which came into effect from the 14th November, 1985 made an express provision for constituting a Central Authority for the purpose of exercising the powers and functions of the Central Government under the Act.
o In exercise of the powers, the NARCOTICS CONTROL BUREAU was constituted with Headquarters at Delhi with effect from the 17th March, 1986. The Bureau, subject to the supervision and control of the Central Government, is to exercise the powers and functions of the Central Government for taking measures with respect to:
o Co-ordination of actions by various offices, State Governments and other authorities under the N.D.P.S. Act, Customs Act, Drugs and Cosmetics Act and any other law for the time being in force in connection with the enforcement provisions of the NDPS Act, 1985.
o Implementation of the obligation in respect of counter measures against illicit traffic under the various international conventions and protocols that are in force at present or which may be ratified or acceded to by India in future.
o Assistance to concerned authorities in foreign countries and concerned international organisations to facilitate coordination and universal action for prevention and suppression of illicit traffic in these drugs and substances.
o Coordination of actions taken by the other concerned Ministries, Departments and Organisations in respect of matters relating to drug abuse.
o The Narcotics control Bureau is the apex coordinating agency. It also functions as an enforcement agency through its field units located at Bombay, Delhi, Calcutta, and madras, Varanasi, Jodhpur, Chandigarh, Jammu, Ahmedabad, Impala and Thiruvananthapuram. The Zone Units collect and analyses data related to seizures of narcotic drugs and psychotropic substance, study of trends, modus operandi, collection and dissemination of intelligence and work in close cooperation with the Customs, State Police and other law enforcement agencies. The assistance provided by the Bureau has been acknowledged by other Governments and many international bodies.
Attorney General of India
The Attorney General for India is appointed by the President and holds office during the pleasure of the President. He must be a person qualified to be appointed as a Judge of the Supreme Court. It is the duty of the Attorney-General in India to give advice to the Government of India upon such legal matters and to perform such other duties of a legal character, as may be referred or assigned to him by the President and to discharge the functions conferred on him by or under the constitution or any other law. In the performance of his duties, he has the right of audience in all courts in India as well as the right to vote. In the discharge of his functions, the Attorney General is assisted by the Solicitor-General and the Additional Solicitors-General.
The attorney general of India is the Indian government’s chief legal adviser, and its primary lawyer in dealing with the Supreme Court of India. The attorney general for India is appointed by the President under Article 76(1) of the Constitution. The solicitor general of India is appointed to assist the attorney general along with four additional solicitors general.
Solicitor General of India
The Solicitor General for India is subordinate to the Attorney General of India, who is the Indian government’s chief legal advisor, and its primary lawyer in the Supreme Court of India. The Solicitor General for India is the second law officer of the country, assists the Attorney General, and is himself assisted by several Additional Solicitors General of India Like the Attorney General of India, the Solicitor General and the Additional Solicitors General advice the Government and appear on behalf of the Union of India in terms of the Law Officers (Terms and Conditions) Rules, 1972[. However, unlike the post of Attorney General of India, which is a Constitutional post under Article 76 of the Constitution of India, the posts of the Solicitor General and the Additional Solicitors General are merely statutory.
Controller General of Accounts
Under Department of Expenditure, Ministry of Finance, Govt of India
- Controller General of Accounts is the principal Accounts Adviser to the Government of India and is responsible for establishing and maintaining a technically sound management accounting system. He prepares a critical analysis of expenditures, revenues, borrowings and the deficit for the Finance Minister every month.He also prepares annual Appropriation Accounts and Union Finance Accounts for presentation to the parliament.
Comptroller and Auditor General of India
- The Comptroller and Auditor General (CAG) of India is an authority, established by the Constitution of India under Chapter V, who audits all receipts and expenditure of the Government of India and the state governments, including those of bodies and authorities substantially financed by the government. The CAG is also the external auditor of government-owned companies. The reports of the CAG are taken into consideration by the Public Accounts Committees, which are special committees in the Parliament of India and the state legislatures. The CAG of India is also the head of the Indian Audit and Accounts Department, which has over 58,000 employees across the country.The Comptroller & Auditor General of India plays a key role in the functioning of the financial committees of Parliament and the State Legislatures. He has come to be recognised as a ‘friend, philosopher and guide’ of the Committee. His Reports generally form the basis of the Committees’ working, although they are not precluded from examining issues not brought out in his Reports. He scrutinises the notes which the Ministries submit to the Committees and helps the Committees to check the correctness submit to the Committees and helps the Committees to check the correctness of facts and figures in their draft reports.
The Financial Committees present their Report to the Parliament/ State Legislature with their observations and recommendations. The various Ministries / Department of the Government are required to inform the Committees of the action taken by them on the recommendations of the Committees (which are generally accepted) and the Committees present Action Taken Reports to Parliament / Legislature.
In respect of those cases in Audit Reports, which could not be discussed in detail by the Committees, written answers are obtained from the Department / Ministry concerned and are sometimes incorporated in the Reports presented to the Parliament / State Legislature. This ensures that the audit Reports are not taken lightly by the Government, even if the entire report is not deliberated upon by the Committee.
Audit Jurisdiction
o About 1200 public commercial enterprises controlled by the Union and State governments, i.e. government companies and corporations. o Around 400 non-commercial autonomous bodies and authorities owned or controlled by the Union or the States. o Over 4400 authorities and bodies substantially financed from Union or State revenues |
Audit of Government Companies (Commercial Audit)
- There is a special arrangement for the audit of companies where the equity participation by Government is 51 per cent or more. The auditors of government companies are appointed or re-appointed by C&AG in terms of provisions of section 619(2) of the Companies Act., 1956 in view of Companies Amendment Act, 2000, who gives the auditors directions on the manner in which the audit should be conducted by them. He is also empowered to comment upon the audit reports of the primary auditors. In addition, he conducts a supplementary audit of such companies and reports the results of his audit to Parliament and State Legislatures.
Audit Board Setup in Commercial Audit
- A unique feature of the audit conducted by the Indian Audit and Accounts Department is the constitution of Audit Boards for conducting comprehensive audit appraisals of the working of Public Sector Enterprises engaged in diverse sectors of the economy. These Audit Boards associate with them experts in disciplines relevant to the appraisals. They discuss their findings and conclusions with the managements of the enterprises and their controlling ministries and departments of government to ascertain their view points before finalisation.
The results of such comprehensive appraisals are incorporated by the Comptroller and Auditor General in his reports
Nature of Audit
- While fulfilling his Constitutional obligations, the Comptroller & Auditor General examines various aspects of Government expenditure. The audit done by C&A G is broadly classified into Regularity Audit and Performance Audit.
Regularity Audit (Compliance)
Audit of sanctions to expenditure to see that every item of expenditure was done with the approval of the competent authority in the Government for expending the public money. Propriety Audit which extends beyond scrutinising the mere formality of expenditure to it wisdom and economy and to bring to light cases of improper expenditure or waste of public money. While conducting the audit of receipts of the Central and State Governments, the Comptroller & Auditor General satisfies himself that the rules and procedures ensure that assessment, collection and allocation of revenue are done in accordance with the law and there is no leakage of revenue which legally should come to Government. |
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Performance Audit
- Performance audit to see that Government programmes have achieved the desired objectives at lowest cost and given the intended benefits. For a complete list of Performance Appraisals since 1983
Regularity Audit (Financial)
- In regularity (financial) audit and in other types of audit when applicable, auditors should analyse the financial statements to establish whether acceptable accounting standards for financial reporting and disclosure are complied with. Analysis of financial statements should be performed to such a degree that a rational basis is obtained to express an opinion on financial statements.
Action on Audit Reports
- The scrutiny of the Annual Accounts and the Audit Reports thereon by the Parliament as a whole would be an arduous task, considering their diverse and specialised nature, besides imposing excessive demands on the limited time available to the Parliament for discussion of issues of national importance. Therefore the Parliament and the State Legislatures have, for this purpose, constituted specialized Committees like the Public Accounts Committee (PAC) and the Committee on Public Undertakings (COPU), to which these audit Reports and Annual Accounts automatically stand referred.
Public Accounts Committee
- The Public Accounts Committee satisfies itself:-
- a. That the moneys (shown in the accounts) were disbursed legally on the service or purpose to which they were applied.b. That the expenditure was authorised.
c. That re-appropriation (i.e. distribution of funds.
It is also the duty of the PAC to examine the statement of accounts of autonomous and semi-autonomous bodies, the audit of which is conducted by the Comptroller & Auditor General either under the directions of the President or by a Statute of Parliament.
Committee on Public Undertakings
- The Committee on Public Undertakings exercises the same financial control on the public sector undertakings as the Public Accounts Committee exercises over the functioning of the Government Departments. The functions of the Committee are:- A.to examines the reports and accounts of public undertakings.
B.to examines the reports of the Comptroller & Auditor General on public undertakings.
C.to examines the efficiency of public undertakings and to see whether they are being managed in accordance with sound business principles and prudent commercial practices.
The examination of public enterprises by the Committee takes the form of comprehensive appraisal or evaluation of performance of the undertaking. It involves a thorough examination, including evaluation of the policies, programmes and financial working of the undertaking.
The objective of the Financial Committees, in doing so, is not to focus only on the individual irregularity, but on the defects in the system which led to such irregularity, and the need for correction of such systems and procedures.
Local Bodies AuditWith the introduction of the third tier of government in the pursuance of the 73rd Amendment of the
- UNION AUDIT REPORTSThe Union Audit Reports of the Comptroller and Auditor General of India, contain the findings of transaction audit and performance audit in the areas of:
- Civil AuditAudit of Autonomous Bodies
Defence Services
Railways
Receipts of the Government
Central Commercial
The Audit of the CAG is bifurcated into two streams namely Performance Audit and Regularity (Compliance) Audit. While audit of the Civil Departments, Railways and Defence are conducted as per the direct mandate in the constitution and relevant provisions of the DPC Act, the Commercial Audit is conducted under the provisions of Company Act. Autonomous Bodies are audited as per the mandate in the act establishing the body.
The reports of the CAG are deliberated upon by the Public Accounts Committee (PAC) of the parliament, save the commercial reports which are examined by the Committee on Public Undertakings (COPU).
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