Section 47: Audit of Accounts by the Comptroller and Auditor General (CAG)
महानियंत्रक एवं महालेखा परीक्षक (CAG) द्वारा लेखा परीक्षण
Covers emerging legal reforms and government bills.
Last updated Dec 12, 2025
Bill
Code on Social Security, 2020
Chapter
Finance and Accounts
Section No.
47
Keywords
Code on Social Security 2020 Section 47
CAG audit EPF
ESIC audit
welfare fund audit
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Section 47 provides that the accounts of all major social security bodies—including EPF, ESIC, and Welfare Boards—shall be audited by the Comptroller and Auditor General (CAG) of India. The audit ensures compliance with financial norms, accuracy of records, proper utilization of funds, and prevention of irregularities. It reinforces trust by subjecting welfare institutions to the highest level of financial scrutiny.
धारा 47 में यह प्रावधान है कि ईपीएफ, ईएसआईसी और कल्याण बोर्ड सहित सभी प्रमुख सामाजिक सुरक्षा निकायों के खातों का लेखा परीक्षण भारत के महानियंत्रक एवं महालेखा परीक्षक (CAG) द्वारा किया जाएगा। इससे वित्तीय मानकों का पालन, अभिलेखों की सटीकता, निधियों का सही उपयोग और अनियमितताओं की रोकथाम सुनिश्चित होती है। यह प्रावधान कल्याण संस्थानों में पारदर्शिता और विश्वसनीयता को बढ़ाता है।
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