This gazette notification from the Ministry of Finance (Department of Economic Affairs), Government of India, announces a change in the responsibility for compiling the accounts of the Union territory of Chandigarh (without Legislature).
Key Changes
The Comptroller and Auditor-General (CAG) is relieved of the responsibility for compiling the accounts of the Chandigarh Union Territory administration (excluding the legislature), effective from the financial year 2024-2025.
This change is a partial modification of a previous order issued on September 8, 1976 (G.S.R. 794 (E)).
The decision was made after consultation with the CAG and is based on powers granted under section 10(1) of the Comptroller and Auditor-General’s (Duties, Powers and Conditions of Service) Act, 1971.
The financial year is defined as the period from April 1st to March 31st (inclusive).
Impact Analysis
Impact on the Comptroller and Auditor General (CAG)
Resource reallocation: The CAG can now allocate resources to other auditing responsibilities.
Impact on the Chandigarh Administration
Potential delays: Transition to the new accounting system might cause temporary delays in financial reporting.
Impact on the Ministry of Finance
Policy implications: This decision may have implications for similar arrangements in other Union Territories.
Suggested Action Items
A detailed cost-benefit analysis should be conducted by the Chandigarh administration to assess the financial implications of the change.
Key Entities Referenced
Ministry of Finance (Department of Economic Affairs): The issuing authority of the gazette notification. Responsible for overseeing the change in accounting responsibilities for Chandigarh.
Comptroller and Auditor-General (CAG): Previously responsible for compiling the accounts of the Chandigarh administration. Now relieved of this responsibility.
Chandigarh Administration (Union territory without Legislature): The entity whose accounting responsibility is transferred.
Comptroller and Auditor-General’s (Duties, Powers and Conditions of Service) Act, 1971 (56 of 1971): The legislation under which the power to make this change is derived.
Gazette of India, Part II, Section 3, Sub-section (i), dated the 9th September, 1976: Previous notification (G.S.R. 794 (E)) partially modified by this notification.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-19092024-257253
xxxGIDHxxx
CG-DLxx-xEG-I1D9E0x9x2x0 24-257253
असाधारण
EXTRAORDINARY
भाग II—खण् ड 3—उप-खण्ड (ii)
PART II—Section 3—Sub-section (ii)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 3671] नई ददल्ली, बृहस्ट्पजतिार, जसतम्ब र 19, 2024/भाद्र 28, 1946
No. 3671] NEW DELHI, THURSDAY, SEPTEMBER 19, 2024/BHADRA 28, 1946
जित्त मत्रं ालय
(आर्थकि काय िजिभाग)
आदेि
नई ददल्ली, 19 जसतम्ब र, 2024
का.आ. 4010(अ).—राष्टर पजत, जनयंत्रक महालेखापरीक्षक (कतिव्य, िजियां तथा सेिा की ितें)
अजधजनयम, 1971 (1971 का 56) की धारा 10 की उप-धारा (1) के प्रथम परंतुक द्वारा प्रदत्त िजियों का प्रयोग करते हुए
और तारीख 9 जसतंबर, 1976 को भारत के रािपत्र के भाग II, खंड 3, उप-खंड (i) में प्रकाजित तारीख 8 जसतंबर, 1976
की अजधसूचना संख्या सा.का.जन. 794 (अ), के अधीन िारी भारत सरकार के जित्त मंत्रालय (आर्थिक कायि जिभाग) के
आदेि म ें आंजिक संिोधन करते हुए, जनयंत्रक महालेखापरीक्षक स े परामिि के उपरांत, जनयंत्रक महालेखापरीक्षक को
जित्तीय िर्ि 2024-2025 से चंडीगढ़ संघ राज्यक्षेत्र (जिधानमंडल रजहत) प्रिासन के खातों को संकजलत करने के
उत् तरदाजयत् ि से मुि करती ह।ैं
2. इस आदेि के प्रयोिनाथ,ि "जित्तीय िर्ि" से 1 अप्रलै से प्रारंभ होकर 31 माचि को समाप्त होने िाली (दोनों ददन
सजम्मजलत) बारह महीनों की प्रत्येक अिजध अजभप्रेत ह।ै
[फा. सं. 15 (24)-बी(आरएिसं ी)/2024]
आिीर् िच्छानी, अपर सजचि
6010 GI/2024 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
MINISTRY OF FINANCE
(Department Of Economic Affairs)
ORDER
New Delhi, the 19th September, 2024
S.O. 4010(E).—In exercise of the powers conferred by the first proviso to sub-section (1) of section 10 of the
Comptroller and Auditor-General’s (Duties, Powers and Conditions of Service) Act, 1971 (56 of 1971) and in partial
modification of the Order of the Government of India in the Ministry of Finance (Department of Economic Affairs)
issued vide notification number G.S.R.794 (E), dated the 8th September, 1976 published in the Gazette of India, Part
II, Section 3, Sub-section (i), dated the 9th September, 1976, the President, after consultation with the Comptroller and
Auditor-General, hereby relieves the Comptroller and Auditor-General from the responsibility for compiling the
accounts of the Administration of the Union territory of Chandigarh (without Legislature), with effect from the
financial year 2024-2025.
2. For the purposes of this Order, the expression “financial year” means each period of twelve months
commencing from the 1st day of April and ending on the 31st day of March (both days inclusive).
[F. No. 15 (24)-B(R&C)/2024]
ASHISH VACHHANI, Addl. Secy.
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.