**Executive Summary**
This document is a notification from the Maharashtra government entrusting the Comptroller and Auditor General (CAG) of India with the audit of the Maharashtra Pollution Control Board (MPCB). This audit will cover the period from April 1, 2023, to March 31, 2028. The notification outlines the terms and conditions of the audit.
**Key Points / Main Content**
* **Audit Entrustment:**
* The Comptroller and Auditor General (CAG) of India is requested to audit the accounts of the Maharashtra Pollution Control Board (MPCB).
* The audit period spans from April 1, 2023, to March 31, 2028.
* The entrustment is based on the Water (Prevention and Control of Pollution) Act, 1974, and the Comptroller and Auditor-General's (Duties, Powers and Conditions of Service) Act, 1971.
* **Terms and Conditions of Audit:**
* The CAG may suggest a primary auditor, whose fees are payable by the MPCB.
* Even with a primary auditor, the CAG retains the right to conduct test checks of the accounts.
* The CAG and their appointed representatives possess the same rights, privileges, and authority as they would in auditing government accounts.
* Audit reports will be communicated to the MPCB's Governing Body, which must submit the report, along with its observations, to the Government. The CAG will also directly send a copy to the Government.
* The scope, extent, and manner of conducting the audit are to be decided by the CAG.
* The CAG has the right to report the audit results to the State Legislature at their discretion.
* The arrangement for the audit will be reviewed after the 5-year period.
**Impact Analysis**
**Maharashtra Pollution Control Board (MPCB)**
* **Impact:** The MPCB will be subject to an audit of its accounts by the CAG. They must cooperate with the audit process.
* **Action Required:** The MPCB must provide the CAG or appointed auditors access to the relevant records and respond to any queries during the audit. They must also pay the fees of any primary auditor appointed by the CAG.
The MPCB governing body must submit the audit report, along with its observations, to the government.
**Government of Maharashtra**
* **Impact:** The Government will receive audit reports on the MPCB's accounts, providing oversight of the board's financial management.
* **Action Required:** The Government will receive and review audit reports from both the MPCB Governing Body and the CAG.
**State Legislature**
* **Impact:** The State Legislature may receive reports from the CAG on the audit findings of the MPCB.
* **Action Required:** The State Legislature will review the audit findings communicated by the CAG at their discretion.
Key Entities Referenced
Comptroller and Auditor General of India: Entrusted with auditing the accounts of the Maharashtra Pollution Control Board.
Maharashtra Pollution Control Board: Subject to audit by the Comptroller and Auditor General of India.
Water (Prevention and Control of Pollution) Act, 1974: The Act under which Maharashtra Pollution Control Board was constituted, mandating pollution prevention and control.
Comptroller and Auditor-General's (Duties, Powers and Conditions of Service) Act, 1971: The Act providing authority to Comptroller and Auditor General of India for auditing accounts.
Maharashtra: The geographical scope of the policy, where the Water (Prevention and Control of Pollution) Act, 1974 is applicable.
RNI No. MAHBIL /2009/31733
महाारााष्ट्र� शाासन रााजपत्र
असाधााराण भााग चाारा-अ
वर्षष ११, अंक १४०] शाुक्रवारा, ना�व् हांबरा ७, २०२५/काति� �क १६, शाके १९४७ [पष्ृठे े४, तिकमं � : रुपये� १५.००
असाधााराण क्रमांक ४८८
प्राातिधाकृ� प्राकाशान
महाारााष्ट्र शाासनान� कंद्रीीये अतिधातिनयेमांन्वये� �येारा केले�ले�
(भााग एक, एक-अ आतिण एक-ले येांमध्ये� प्रातिसद्ध केले�ले� तिनयेम व आदे�शा येांव्येति�रिराक्�) तिनयेम व आदे�शा.
पयेाषवराण व वा�ावराणीये बदेले तिवभााग
हुुताात्माा राजगुरु चाौक, माादाामा कामाा माागग, मांत्राालय, माुंबई ४०० ०३२, दिदानांांक ७ नांोव्हुंबर, २०२५.
अतिधासूचाना
तिनयेंत्रक व महााले�खाापराीक्षकाचाी (क�षव्ये�, अतिधाकारा व स�व�च्येा शा�ी) अतिधातिनयेम, १९७१.
क्रमाांक संंकीर्णग-२०२५/प्र.क्र.३७/रोखशााखा.—ज्याअर्थीी, माहुाराष्ट्रााचाे राज्यपााल यांचाी, जल (प्रदाूषर्ण प्रदिताबंध व दिनांयंत्रार्ण)
अदिधदिनांयमा, १९७४ (१९७४ चाा ६) याच्या कलमा ४ अन्वये घदि�ता केलेल्या माहुाराष्ट्रा प्रदाूषर्ण दिनांयंत्रार्ण मांडळााचाे (याता यापाुढेे ज्याचाा
दिनांदाेशा “उक्ता मांडळा” असंा केला आहुे) भाारतााचाे दिनांयंत्राक व माहुालेखापारीक्षक यांच्याकडूनां लेखापारीक्षर्ण करर्णे, जनांदिहुताार्थीग आवश्यक
असंल्याचाी खात्राी पा�ली आहुे ;
त्याअर्थीी, आताा, जल (प्रदाूषर्ण प्रदिताबंध व दिनांयंत्रार्ण) अदिधदिनांयमा, १९७४ (१९७४ चाा ६) याच्या कलमा ४० च्या तासंेचा, दिनांयंत्राक
व माहुालेखापारीक्षकाचाी (कतागव्ये, अदिधकार व संेवेच्या शाताी) अदिधदिनांयमा, १९७१ (१९७१ चाा ५६) याच्या कलमा २० च्या पाो�-कलमा
(१) द्वाार ेप्रदाानां केलल्े या अदिधकारांचाा वापार करूनां, माहुाराष्ट्रााचा ेराज्यपााल, भाारतााचा ेदिनांयंत्राक व माहुालेखापारीक्षक यांच्याशाी दिवचाारदिवदिनांमाय
केल्यानांंतार, आदिर्ण उक्ता मांडळाासं अशाा लेखापारीक्षर्णाच्या प्रयोजनांासंंदाभाागता संादारीकरर्ण करण्याचाी संंधी दिदाल्यानांंतार, याद्वाारे, यासंोबता
जोडलेल्या अनांुसंूचाीमाध्ये नांमाूदा केलेल्या या अ�ी व शातांवर, भाारतााचाे दिनांयंत्राक व माहुालेखापारीक्षक यांनांा १ एदिप्रल २०२३ पाासंूनां संुरू
हुोर्णाऱ्या ताे ३१ मााचाग २०२८ रोजी पायंता संंपार्णाऱ्या कालावधीकरिरताा उक्ता मांडळााच्या लेख्यांचाे लेखापारीक्षर्ण करण्याचाी दिवनांंताी करीता आहुे.
अनुसूचाी
[ दिनांयंत्राक व माहुालेखापारीक्षकाचाी (कतागव्ये, अदिधकार व संेवेच्या शाताी) अदिधदिनांयमा, १९७१ (१९७१ चाा ५६) याच्या कलमा २०
च्या पाो�-कलमा (१) अन्वये भाारतााचाे दिनांयंत्राक व माहुालेखापारीक्षक यांचाेकडे लेखापारीक्षर्ण संोपादिवण्यासंाठीी अ�ी व शाताी ].
(१)
भााग चाार-अ-४८८–१2 महाारााष्ट्र शाासन रााजपत्र असाधााराण भााग चाारा-अ, ना�व् हांबरा ७, २०२५/काति� �क १६, शाके १९४७
अटीी व शा�ी
१. भाारतााच्या दिनांयंत्राक व माहुालेखापारीक्षकासं, त्याच्यावताीनांे लेखापारीक्षा करण्यासंाठीी आदिर्ण त्यानांे घालूनां दिदालेल्या दिनांदाेशाक/
माागगदाशागकतात्त्वांच्या आधारे, प्रार्थीदिमाक लेखापारीक्षकांचाी दिनांयुक्ताी करण्याबाबता संुचादिवताा येईल. ज्यादिठीकार्णी असंा लेखापारीक्षक दिनांयुक्ता
करण्याता आला असंले ताेर्थी ेत्या लेखापारीक्षकासं संस्ं र्थीके डूनां फीी दाये असंले , असंा लेखापारीक्षक दिनांयक्ु ता करण्याता नां आल्यासं, लेखापारीक्षच्े या
संंबंधाता, भाारतााच्या दिनांयंत्राक व माहुालेखापारीक्षकानांे केलेला खचाग त्याला संंस्र्थीेकडूनां दाेय असंेल.
२. ज्या दिठीकार्णी प्रार्थीदिमाक लेखापारीक्षक दिनांयुक्ता करण्याता आला असंेल ताेर्थीे, लेखापारीक्षकानांे करावयाच्या लेखापारीक्षेव्यदितारिरक्ता
लेख्यांचाी तापाासंर्णी करण्याचाा अदिधकार भाारतााच्या दिनांयंत्राक व माहुालेखापारीक्षकासं असंेल.
३. भाारतााच्या दिनांयंत्राक व माहुालेखापारीक्षकासं दिकंवा अशाा लेखापारीक्षेच्या संंबंधाता त्यानांे दिनांयुक्ता केलेल्या कोर्णत्याहुी व्यक्ताीसं,
भाारतााच्या दिनांयंत्राक व माहुालेखापारीक्षकासं शाासंकीय लेख्यांच्या लेखापारीक्षेच्या संंबंदिधता जे अदिधकार, दिवशाेषादिधकार व प्रादिधकार असंताील
त्याप्रमाार्णेचा, अदिधकार, दिवशाेषादिधकार व प्रादिधकार असंताील.
४. दिनांयंत्राक व माहुालेखापारीक्षक दिकंवा त्यांनांी दिनांयुक्ताी केलेली कोर्णताीहुी व्यक्ताी, लेखापारीक्षेचाा अहुवाल दिनांयामाक मांडळााला
कळावताील आदिर्ण ताी मांडळाे त्यावरील त्यांच्या अदिभाप्रायांसंहु अहुवालाचाी एक प्रता शाासंनांाला संादार करताील. दिनांयंत्राक व माहुालेखापारीक्षक
दाेखील अहुवालाचाी एक प्रता र्थीे� शाासंनांाकडे पााठीवताील.
५. भाारतााचाा दिनांयंत्राक व माहुालेखापारीक्षक यांच्याकडे लोकदिहुताार्थीग संोपादिवण्याता आलेले लेखापारीक्षेचाे कामा दिदानांांक १ एदिप्रल,
२०२३ ताे ३१ मााचाग, २०२८ या पााचा वषांच्या कालावधीकरिरताा असंेल, त्या कालावधीनांंतार या व्यवस्र्थीेचाा पाुनांश्चा आढेावा घेण्याता येईल.
६. करण्याता येर्णाऱ्या लेखापारीक्षेचाी व्याप्ताी, दिवस्ताार व पाद्धता हुी भाारतााचाे दिनांयंत्राक व माहुालेखापारीक्षक यांनांी ठीरवूनां दिदाल्याप्रमाार्णे
असंेल.
७. दिनांयंत्राक व लेखापारीक्षकासं त्याच्या स्वच्े छाादिनांर्णयग ानांुसंार, राज्य दिवधानांमाडं ळााला लेखापारीक्षेचा ेदिनांष्कषग कळादिवण्याचाा अदिधकार
असंेल.
माहुाराष्ट्रााचाे राज्यपााल यांच्या आदाेशाानांुसंार व नांावानांे,
सु. तिक . तिन कम,
शाासंनांाचाे संहुसंदिचाव.महाारााष्ट्र शाासन रााजपत्र असाधााराण भााग चाारा-अ, ना�व् हांबरा ७, २०२५/काति� �क १६, शाके १९४७ 3
ENVIRONMENT AND CLIMATE CHANGE DEPARTMENT
Mantralaya, Madam Cama Marg, Hutatma Rajguru Chowk,
Mumbai 400 032, dated the 7th November, 2025.
NOTIFICATION
comptroller and auditor-general’s (duties powers and conditions of service) act, 1971.
No. Misc-2025/C.R.37/Cash Section,.— Whereas, the Governor of Maharashtra is satisfied that
it is necessary in the public interest, to audit the accounts of the Maharashtra Pollution Control
Board constituted under section 4 of the Water (Prevention and Control of Pollution) Act, 1974 (6 of
1974) (hereinafter referred to as “the said Board”), by the Comptroller and Auditor General of India;
Now, therefore, in exercise of the powers conferred by sub section (1) of section 20 of the
Comptroller and Auditor- General’s (Duties, Powers and Conditions of Service) Act, 1971 (56 of
1971) read with section 40 of the Water (Prevention and Control of Pollution) Act, 1974 (6 of 1974),
the Governor of Maharashtra, after consultation with the Comptroller and Auditor-General of India
and after giving the said Board an opportunity to make representation with regard to the proposal
for such audit, hereby request the Comptroller and Auditor-General of India to audit the accounts of
the said Board for the period commencing on the 1st April 2023 and ending on the 31st March 2028,
on the terms and conditions mentioned in the Schedule appended hereto.
Schedule
[Terms and conditions for entrustment of audit to the Comptroller and Auditor-General of India
under sub-section (1) of section 20 of the Comptroller and Auditor-General’s (Duties, Powers and
Conditions of Service) Act, 1971 (56 of 1971)].
Terms and Conditions
(1) The Comptroller and Auditor General of India may suggest the appointment of a primary
auditor to conduct the audit on his behalf and on the basis of directions /guidelines issued by him.
Where such an auditors appointed, the fees will be payable by the institution to that auditor, where
such an auditors is not appointed, expenditure incurred by the Comptroller and Auditor General of
India in connection with the audit will be payable to him by the institution.
(2) In addition to audit to be conducted by primary Auditor, where appointed, Comptroller and
Auditor General of India will have the right to conduct test check of the accounts.
(3) The Comptroller and Auditor-General of India or any person appointed by him in connection
with the audit, shall have the same right, privileges and authority as the Comptroller and Auditor
General has in connection with the audit of Government accounts.
(4) The report of audit will be communicated by Comptroller and Auditor General or any
person appointed by him to the Governing body who shall submit a copy of the report along with its
observation to the Government. The Comptroller and Auditor General will also forward a copy of
the report direct to Government.
(5) The audit entrusted to the Comptroller and Auditor General of India in public interest will
be for a period of 5 years from the year 1st April 2023 to 31st March 2028, subject to re-review of the
arrangement after that period.4 महाारााष्ट्र शाासन रााजपत्र असाधााराण भााग चाारा-अ, ना�व् हांबरा ७, २०२५/काति� �क १६, शाके १९४७
(6) The scope, extent and manner of conducting audit shall be as decided by the Comptroller
and Auditor General of India.
(7) The Comptroller and Auditor General will have the right to report to the State Legislature
the results of audit at his discretion.
By order and in the name of the Governor of Maharashtra,
S. K. Nikam,
Joint Secretary to Government.
ON BEHALF OF GOVERNMENT PRINTING, STATIONERY AND PUBLICATION, PRINTED AND PUBLISHED BY DIRECTOR,
RUPENDRA DINESH MORE, PRINTED AT GOVERNMENT CENTRAL PRESS, 21-A, NETAJI SUBHASH ROAD, CHARNI ROAD,
MUMBAI 400 004 AND PUBLISHED AT DIRECTORATE OF GOVERNMENT PRINTING, STATIONERY AND PUBLICATIONS,
21-A, NETAJI SUBHASH ROAD, CHARNI ROAD, MUMBAI 400 004. EDITOR : DIRECTOR, RUPENDRA DINESH MORE.