🇮🇳Comptroller and Auditor General of India – CAG
🏛️Introduction
The Constitution of India, under Articles 148 to 151, provides for an independent office for the country, that is, the Comptroller and Auditor General (CAG). He is the head of the Indian Audit and Accounts Department.
He is the guardian of the public purse💰 and controls the entire financial system of the country at both levels — the Centre and the States. It is his duty to audit all receipts and expenditures of the Government of India and the State Governments.
Therefore,
Dr. B. R. Ambedkar said that the CAG shall be the most important officer under the Constitution of India. It is one of the
bulwarks of the democratic system of government, the others being the
Supreme Court, the
Election Commission, and the
Union Public Service Commission (UPSC) — all constitutional bodies.
📅Now, the CAG of India is
K. Sanjay murthi (as mentioned in your notes — though update if needed). He became the 15th CAG of India on 21 November 2024.
The CAG enjoys the same status as a sitting judge of the Supreme Court of India.
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Appointment and Term / Tenure of CAG 👑
The Comptroller and Auditor General of India (CAG) is appointed by the President of India by a warrant under his hand and seal.
Before taking over his office, the CAG makes and subscribes an oath or affirmation before the President of India.
He holds office for a period of six years or up to the age of 65 years, whichever is earlier.
The CAG can resign any time from his office by writing a resignation letter to the President of India.
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Removal of CAG
The CAG can be removed by the President of India in the same manner and on the same grounds as a judge of the Supreme Court.
The removal process is similar to the impeachment procedure — the CAG can be removed on the basis of a resolution passed by
both houses of Parliament with
special mejority, either he can removed on the grounds of proved
misbehavior or in
capacity.
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🕊️Independence of CAG
The CAG of India is an independent constitutional authority that audits the government’s financial activities and programs. The Constitution ensures its independence in multiple ways.
1. Appointment and Tenure of CAG:-
The CAG is appointed by the President of India and holds office for a term of six years or until the age of 65, whichever comes first. This ensures that the CAG remains free from political pressures or influence.
2. Security of Tenure :-
The Constitution ensures the security of the CAG’s tenure by allowing removal only through a resolution passed by both houses of Parliament. This resolution must be supported by a majority of the total membership of each house and by a two-thirds majority of the members present and voting. This provision guarantees that the CAG’s independence is maintained and protected.
3. Ineligibility for Further Office :-
Once the CAG ceases to hold office, they are not eligible for any further government positions, either under the Government of India or any state government. (Means- the CAG not hold any other government office after their term ends.) This provision ensures that the CAG remains impartial and free from any potential conflicts of interest.
4. Conditions of Service and Salary of the CAG:-
The Comptroller and Auditor General (CAG) of India receives a salary and other service conditions as determined by Parliament.
His salary 💵is equal with the salary of a Judge of the Supreme Court of India.
However, after appointment, neither the CAG’s salary nor his rights in respect of leave, pension, or other service conditions can be varied to his disadvantage.
This provision ensures the dignity, independence, and security of the office.
5. Service Conditions and Administrative Powers of the CAG:-
The Comptroller and Auditor General (CAG) has full control over the service conditions of the officers and staff working under him.
He decides their duties, transfers, promotions, and disciplinary actions according to the rules made by the President of India.
This administrative independence helps the CAG function freely and efficiently, without interference from the executive.
6. Administrative Expenses and Financial Independence 💸of the CAG:-
The administrative expenses of the CAG’s office, including all salaries, allowances, and pensions of the personnel, are charged upon the Consolidated Fund of India. These expenses are not subject to the vote of Parliament, ensuring that the CAG’s financial independence is maintained. Additionally, no minister can question the CAG in Parliament,(both houses) and no responsibility can be attributed to the CAG for actions taken in the discharge of his duties.
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🤑Salary of CAG
The salary of the Comptroller and Auditor General (CAG) is ₹2,50,000 per month, which is equal to that of a Judge of the Supreme Court of India.
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📑Duties and Powers of the CAG
The Constitution of India (Article
149) defines the duties and powers of the Comptroller and Auditor General of India (CAG).
The CAG is always responsible for auditing and reporting on the accounts of the Central and State Governments.
He may also audit the accounts of any other authority, body, or organization as prescribed by law.
To elaborate these powers, the Central Government enacted the Comptroller and Auditor General’s (Duties, Powers and Conditions of Service) Act, 1971.
This Act was later amended in 1976 to separate the accounts from the audit functions of the Central Government.
The D.P.C. Act, 1971 clearly defines the duties and powers of the CAG.
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The Duties and functions of the CAG Are:
1. Audit of Receipts and Expenditures:
The CAG can audits all receipts and expenditures from the Consolidated Fund of India, the Consolidated Fund of each State, and the Consolidated Fund of each Union Territory having a Legislative Assembly.
2. Audit of Other Funds:
3. Report submitted:
The CAG submits his audit reports relating to the Union Government to the President of India, and those relating to the State Governments to the Governor of the respective State.
These reports are then laid before the central legislature(Parliament) or the State Legislature (bidhan sabha) Assembly for discussion and action.
4. Audit of Government Accounts:
The CAG audits all trading, manufacturing, profit and loss accounts, balance sheets, and other subsidiary accounts kept by any department of the Central or State Government.
5. Audit of Receipts and Expenditure:
He also audits the accounts of the Union and State Governments, including receipts and expenditures of all bodies and authorities dealing with Central or State revenues, Government companies, and other corporations or bodies.
6. Audit of Other Authorities:
The CAG may also audit the accounts of any other authority when requested by the President or the Governor, such as Audits local bodies.
7. Advice on Form of Accounts:
He also gives advice to the President regarding the form in which the accounts of the Centre and the States should be maintained, under
Article 150 of the Constitution.
8. Submission of Central Audit Reports:
And then The CAG submits audit reports relating to the accounts of the Centre to the President, who presents them before both Houses of Parliament, under Article 151(1) of the Constitution.
9. Submission of State Audit Reports:
Similarly, the CAG submits audit reports relating to the accounts of the State to the Governor, who presents them before the State Legislature, under Article 151(2) of the Constitution.
10. Role as a Guide and Friend:
The CAG acts as a guide, friend, and philosopher to the Public Accounts Committee (PAC) of the Parliament.
11. Certification of Net Proceeds:
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🧾 Submission of Audit Reports
The CAG submits three main audit reports to the President of India:
📤 The President then presents these reports before both Houses of Parliament (Central Legislature).
👥 After that, the Public Accounts Committee (PAC) examines them and submits its findings to Parliament.
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⚖️Articles related to the Comptroller and Auditor General (CAG) of India:
Article No. |
📜 Subject / Matter |
| 148 |
Deals with the appointment, oath, and conditions of service of the CAG.
|
| 149 |
Specifies the duties and powers of the CAG.
|
| 150 |
Defines the form of accounts of the Union and States as prescribed by the President on the advice of the CAG.
|
| 151 |
States that audit reports are to be submitted to the President or Governor, who lays them before Parliament or the State Legislature. |
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📚
Facts and Note: ----------------------------------
⭐ The Indian Audit and Accounts Department was created during British rule in 1753.
⭐ The salary of the CAG is ₹2,50,000 per month — equal to that of a Supreme Court Judge.
⭐
V. Narahari Rao was the first Comptroller and Auditor General of India, serving from 1948 to 1954.
⭐ The current CAG of India (as of 21 November 2024) is
k. Sanjay Murthy, who became the 15th CAG of India. Before it the CAG of India was -
Shri Girish Chandra Murmu.
⭐ The Public Accounts Committee (PAC) — known as लोक लेखा समिति in Hindi — is a parliamentary standing committee created under the
GOI Act, 1919.
It examines CAG reports both at the Centre and the State level.
⭐ The institution of the CAG in India was borrowed from the United Kingdom (Britain).
Thank you..
 – Powers, Duties, and Functions Explained){kind=link}
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