Comptroller & Auditor General of India

Comptroller & Auditor General of India

In this article, we will apprise you about Constitutional Provisions, Role And Responsibility of the Comptroller & Auditor General of India.

The Comptroller and Auditor General of India is the highest authority for external and internal audits of the national and state government’s expenditures. It is known as the CAG in India. This page will give a basic overview of the CAG’s office and what it does.  

The Comptroller and Auditor General of India have the following powers: 

According to Article 148 of the Indian Constitution, this position possesses specific powers. In terms of CAG’s establishment and powers, it mentions the following: 

  • To be removed from office, the Comptroller and Auditor General must be removed the same way and under similar circumstances as a Supreme Court Justice. 
  • This position’s new occupant will take the oath of office from the President or someone else designated by the President. 
  • India’s Parliament has determined the salary and terms of service and the leave of absence, pension, and retirement age, which ensures that the incumbent’s service conditions and compensation will not alter during their term. 
  • The CAG is ineligible for any subsequent position in the Indian government or any state government after the expiration of their tenure. 
  • The Indian Constitution and any Acts of Parliament and the service conditions of the Indian Audits and Accounts Department place restrictions on the CAG’s authority and ability to do its work. President Obama will work with the incumbent to develop the rules that govern these situations. 
  • All administrative costs, such as salaries, allowances, and pensions, would be borne by the Consolidated Fund of India. 
  • An appointee holds the position for a maximum of six years before being forced to resign due to their seniority. 

Comptroller and Auditor General’s Responsibilities 

Four articles in the Indian Constitution explain the duties and authority of this position. Summaries of the many subjects covered in these Constitutional Articles are as follows: 

Article 149: It is the responsibility of the Comptroller and Auditor General to perform such duties and exercise such powers in relation to the accounts of the Union of India, its states, and any other bodies or authorities as may be specified in any law passed by Parliament concerning the accounts of such bodies or authorities. 

 Article 150: India and its states’ financial records must be preserved under Article 150 Union of India and States’ Form of Accounts. 

 Article 151: CAG Reports: To provide the President or the Governors of the States with a report on the Union’s or State’s financial position. Moreover, the CAG is mandated by Article 279(i) of the Constitution to determine and certify the net earnings of all taxes and duties listed in Chapter I of Part XII. On top of this, the Duties, Powers, and Conditions of Service Act of 1971 established the CAG as having a two-pronged role: accounting and auditing. After accounting and audit were separated in 1976, the CAG’s role was to audit accounts. 

In India, what is the role of the Comptroller and Auditor General? 

This office aims to adhere to the Indian Constitution’s financial administration regulations and Parliament-approved laws. To guarantee the executive (i.e., the council of ministers) is held accountable to Parliament for financial management, CAG reports are released regularly. Audits are carried out on Parliament’s behalf by the Office of the Parliamentary Auditor (OPA). 

The CAG’s role is to “examine whether money reported as having been disbursed in the accounts was legally available for and appropriate to the service or purpose to which they have been applied or charged, and whether the spending is in compliance with the authority that supervises it.” 

As part of a proprietary audit, the agency can examine government expenditure for “wisdom, faithfulness, and economy,” giving recommendations for money wasted areas. Compared with a mandatory legal and regulatory audit carried out by CAG, a proprietary audit is an option. 

The Secret Service expenses hinder the CAG’s auditing job. While the CAG can’t seek details on executive agency spending, he must accept a certificate from the competent administrative authority stating that the expenditure was done under his watch. 

Comptroller and Auditor General, as the Indian Constitution calls this job. Instead of serving as both Auditor General and Comptroller General, the current official performs both functions. In other words, “the office has no control over the issue of money from the consolidated fund,” and “many departments are authorised to draw money from the consolidated fund by issuing checks without specific authority from the CAG, which is only concerned at the audit stage when the expenditure has already occurred.” 


Improvements in the CAG’s office are vital to ensuring that parliaments and state legislatures can hold their administrations accountable. One of the most important positions in the Indian Constitution, according to B.R. Ambedkar, is that of the CAG of India.