Comptroller and Auditor General of India (CAG)

Comptroller and Auditor General of India (CAG), Complete Details

Dr. B.R. Ambedkar said, the CAG will be the most significant officer under the Indian Constitution. Check the duties, powers, independence and reports submitted by CAG to the president of India.

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Comptroller and Auditor General of India

In accordance with Article 148 of the Indian Constitution, the Comptroller and Auditor General of India is an independent body. He oversees the Indian Audit and Accounts department. He oversees the whole financial system of the nation at both the federal and state levels as the keeper of the public purse. Along with the Supreme Court, the Election Commission, and the Union Public Service Commission, the CAG is one of the pillars of India’s democratic system of government.

Comptroller and Auditor General

The Comptroller and Auditor General of India (CAG) is an independent position established by Article 148 of the Indian Constitution. The Comptroller and Auditor General of India is chosen by the President of India by a warrant bearing his signature. He is one of the cornerstones of India’s democratic governmental structure and the head of the Indian Audit and Accounts Department.

The Comptroller and Auditor General is in charge of overseeing the whole federal and state financial systems of the nation as well as the public purse. He is accountable for upholding the Indian Constitution and parliamentary finance management laws. For other facts about CAG check the table below:

Comptroller and Auditor General
Appointment and Tenure	President appoints the CAG under his hand and seal CAG takes oath before the President CAG holds office for the period of 6 years or 65 years of age CAG resigns before the President He is removed by President on same ground and manner as of the SC judges on ground of proved misbehavior or incapacity.
Independence of the CAG	He is provided with security of tenure and cannot be removed by president only CAG is not eligible of further office His salary and allowance cannot be put into to his disadvantage and is charged in consolidated fund of India hence is not subject to vote. CAG can not represent any minister in either of the house.
Duties and Powers	According to Article 149 of the Constitution, the Parliament may specify the responsibilities and jurisdiction of the CAG. The CAG’s (Duties, Powers and Conditions of Service) Act, 1971, was passed by the Parliament in response. CAG has the following responsibilities: To audit all expenditures from the Public Account and Contingency Fund of India, as well as the Public Account and Contingency Fund of each State. To audit all expenditures from the Public Account and Contingency Fund of India, as well as the Public Account and Contingency Fund of each State. To examine all financial records maintained by any department of the federal government and state governments, including balance sheets, profit-and-loss statements, and any subsidiary accounts. To examine the Centre’s and each state’s financial transactions. To audit the income and expenses of all organisations and authorities that are primarily supported by federal or state funds, including government corporations, other businesses, and organisations, as necessary to comply with applicable laws.
Other Duties of CAG	Article 150: To provide advice to the President regarding the requirements for the format in which the accounts of the Centre and the states shall be preserved. Article 151: States that the auditor must present his audit reports pertaining to the Center’s accounts to the President, who will then present them before both Houses of Parliament, as well as audit reports pertaining to the accounts of a State to the Governor, who will then present them to the state legislature. Article 279: To determine and certify the net proceeds of any tax or duty (i.e., the proceeds of a tax or duty less the cost of collection); the CAG’s certification is binding. To prepare and maintain state government accounts. (Audit, that is, departmentalization of accounts).
Report by CAG	The three audit reports that CAG submitted to the President and that he then presented to both Houses of Parliament are the audit reports on appropriation accounts, audit reports on finance accounts, and audit reports on public undertakings. The appropriation accounts compare actual spending to spending authorised by Parliament through the Appropriation Act, while the financial accounts of the Union government display annual receipts and expenditures. The Public Accounts Committee reviews the CAG reports and informs Parliament of its conclusions.
Role of Comptroller and Auditor General	Financial Administration: The CAG’s responsibility is to enforce the laws of Parliament and the Indian Constitution in this area. Maintain Accountability: The CAG audit reports guarantee the accountability of the executive—the council of ministers—to the Parliament in terms of financial administration. Agent of the Parliament: The CAG is only accountable to the Parliament because he represents the latter and conducts expenditure audits on its behalf. Compared to the audit of receipts, stores, and stock, the CAG has more latitude when it comes to the audit of expenditure.

Comptroller and Auditor General UPSC

According to Dr. B.R. Ambedkar, the CAG will be the most significant officer under the Indian Constitution. Compared to other positions and offices named in the Constitution, the CAG office has received less attention, although being one of the most vital and pertinent. It is past time to implement the necessary changes to improve the CAG’s efficiency and transparency.

Comptroller and Auditor General of India FAQs

How is the independence of the CAG ensured?

The Constitution enables the independent and unbiased nature of audit by the CAG by providing for: His appointment by the President of India Special procedure for removal etc.

Who is the current Comptroller and Auditor General of India?

Shri Girish Chandra Murmu is India's current Comptroller and Auditor General.

Who was the first Auditor General of India?

The first Auditor General of India was Edmund Drummond.

What is Article 149?

Article 149 of the Constitution establishes the legal foundation for the Parliament to regulate the tasks and powers of the CAG in connection to the accounts of the Union, the States, and any other authority or entity.