Comptroller and Auditor General of India (Download PDF)

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CAG is constitutional office under article 148 appointed by President of India for period of 6 years or up to age of 65 years, whichever earlier. CAG is ranked 9th highest office and enjoys the same status as a judge of Supreme Court.

Image of Comptroller And Auditor General of India

Image of Comptroller And Auditor General of India

Image of Comptroller And Auditor General of India

  • Conditions and services of CAG prescribed by Parliament via CAG (conditions and services) Act, 1953 as amended in 1971.

Compensation

  • The salary and conditions of service of CAG determined by the Parliament through “The Comptroller and Auditor-General’s (Duties, Powers and Conditions of Service) Act, 1971”.

  • Salary is same as that of judge of the Supreme Court

  • Allowances and pensions of CAG are charged to Consolidated Fund of India (CFI)

Removal and Independence

  • Removal of CAG is as difficult and similar to removal of a Supreme Court Judge.

  • Can be removed only on an address from both house of parliament on the ground of proved misbehavior or incapacity.

  • CAG can vacate office on attaining 65 years of age even without completing the 6 years term

  • CAG is not be eligible for any office under GOI post-retirement.

Functions of CAG

As per CAG’s (DPC) (Duties, Powers, and Conditions of Service) Act, 1971 CAG performs audits 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

  • Government companies as per the provisions of the Companies Act, 1956

  • Corporations established by or under laws made by Parliament in accordance with the provisions of the respective legislation.

  • Authorities and bodies substantially financed from the Consolidated Funds of the Union and State Governments. Anybody or authority even though not substantially financed from the Consolidated Fund, the audit of which may be entrusted to the C&AG.

  • 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).

Current CAG

Senior IAS officer Rajiv Mehrishi was appointed the next Comptroller and Auditor General (CAG) of India succeeding Shashi Kant Sharma on September 25, 2017.

- Published/Last Modified on: September 18, 2017

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