(1)

The Comptroller and Auditor-General shall be responsible-

(a) for compiling the accounts of the Union and of each State from the initial and subsidiary accounts rendered to the audit and accounts offices under his control by treasuries, offices or departments responsible for the keeping of such accounts; and

(b) for keeping such accounts in relation to any of the matters specified in clause (a) as may be necessary:

(i) the said accounts of the Union (cither at once or gradually by the issue of several orders); or

(ii) the accounts of any particular services or departments of the Union :

(i) the said accounts of the State (either at once or gradually by the issue of several orders), or

(ii) the accounts of any particular services or departments of the State:

(2)

Where, under any arrangement, a person other than the Comptroller and Auditor-General has, before the commencement of this Act, been responsible-

(i) for compiling the accounts of any particular service or department of the Union or of a State, or

(ii) for keeping the accounts of any particular class or character.