Comptroller and Auditor General
of India
Appointment, Duties and
Responsibilities
Office of the CAG
The Comptroller and Auditor General of India is the supreme audit institution of
India, established under Article 148 of the Constitution of India. They are
empowered to audit all receipts and expenditure of the Government of India and
the State Governments, including those of autonomous bodies and corporations
substantially financed by the government.
The CAG is also the statutory auditor of Government-owned corporations and
conducts supplementary audit of government companies in which the
government has an equity share of at least 51 percent or subsidiary companies
of existing government companies.
Office of the CAG
The CAG is also the statutory auditor of the Lokpal.
The reports of the CAG are laid before the Parliament/Legislatures and are
taken up for discussion by the Public Accounts Committees (PACs) and
Committees on Public Undertakings (COPUs), which are special committees in
the Parliament of India and the state legislatures.
Duties and responsibilities
In 1971, the central government enacted the Comptroller and Auditor General
of India (Duties, Powers, and Conditions of Service) Act, 1971.
In 1976, CAG was relieved from accounting functions.
Articles 148 – 151 of the Constitution of India deal with the institution of the
CAG of India.
Duties and responsibilities
As per the provisions of the constitution, the CAG's (DPC) (Duties, Powers and
Conditions of Service) Act, 1971 was enacted. As per the various provisions, the
duties of the CAG include the audit of:
● Receipts and expenditure from the Consolidated Fund of India and of the State
and Union Territory having legislative assembly.
● Trading, manufacturing, profit and loss accounts and balance sheets, and other
subsidiary accounts kept in any Government department; Accounts of stores
and stock kept in Government offices or departments.
● Corporations established by or under laws made by Parliament in accordance
with the provisions of the respective legislation.
Duties and responsibilities
● Government companies as per the provisions of the Companies Act, 2013
● Authorities and bodies substantially financed from the Consolidated
Funds of the Union and State Governments.
● Grants and loans given by Government to bodies and authorities for
specific purposes.
● Entrusted audits e.g. those of Panchayati Raj Institutions and Urban Local
Bodies under Technical Guidance & Support (TGS).
Appointment of the CAG
“There shall be a Comptroller and Auditor General of India who shall be
appointed by the President by warrant under his hand and seal and shall only
be removed from office in like manner and on like grounds as a Judge of the
Supreme Court.”
The CAG can be removed only on an address from both houses of parliament
on the ground of proved misbehavior or incapacity. The CAG vacates the office
on attaining the age of 65 years or 6-year term, whichever is earlier or by
impeachment proceedings.
Incumbent
Girish Chandra Murmu, IAS
