Section 22(2) in The Comptroller And Auditor-General's (Duties, Powers And Conditions Of Service), Act, 1971
(2)In particular, and without prejudice to the generality of the foregoing power, such rules may provide for ail or any of the following matters, namely.-(a)the manner in which, initial and subsidiary accounts shall be kept by the treasuries, offices and departments rendering accounts to audit and accounts offices;(b)the manner in which the accounts of the Union or of a State or of any particular service or department or of any particular class or character, in respect of which the Comptroller and Auditor-General has been relieved from the responsibility of compiling or keeping the accounts, shall be compiled or kept;(c)the manner in which the accounts of stores and stock shall be kept in any office or department of the Union or of a State, as the case may be;(d)any other matter which is required to be, or may be, prescribed by rules.
