Can CAG take part in the Parliament?

CAG cannot attend the sittings in Parliament.

The CAG holds office for a period of six years or up to the age of 65years, whichever is earlier.

Which accounts are audited by CAG?

Trading, manufacturing, profit and loss accounts and balance sheets, and other subsidiary accounts kept in any Government department.

Who can remove the CAG?

The Comptroller Auditor General of India can be removed by the President only.

List of Comptroller and Auditor General of India Since 1858

Table of Contents

Comptroller and Auditor General of India: The Comptroller and Auditor General (CAG) of India is a constitutional office established under Article 148 of the Indian Constitution. The CAG serves as the supreme audit institution in the country and is responsible for auditing the accounts and financial operations of the Government of India and state governments. The CAG ensures transparency, accountability, and integrity in the management of public funds by conducting financial and performance audits.

It has the authority to examine receipts, expenditures, and transactions, including those of government-funded entities. The CAG’s audit reports are submitted to the President or Governors, who present them to Parliament or State Legislature for scrutiny and necessary action. The CAG plays a vital role in upholding financial probity and promoting good governance in India.

List of Comptroller and Auditor General of India

Here is a list of the Comptrollers and Auditors General of India (CAGs) since the office was established in 1919:

List of Comptroller & Auditor General of India	Term
V. Narahari Rao	1948 -1954
A.K Chanda	1954 -1960
A.K Roy	1960 -1966
S. Ranganathan	1966 -1972
A.Bakshi	1972 -1978
Gian Prakash	1978 -1984
T.N Chaturvedi	1984 -1990
C.G Somiah	1990 -1996
V.K Shunglu	1996 – 2002
V. N. Kaul	2002 – 2008
Vinod Rai	2008 – 2013
Shashi Kant Sharma	2013 – 2017
Rajiv Mehrishi	2017 – Aug 2020
Girish Chandra Murmu	Present

The CAG is an independent constitutional authority responsible for auditing the accounts of the Government of India and its agencies. The CAG also reports on the compliance of the government with the Constitution and other laws.

CAG of India: Constitutional Provisions

The Comptroller and Auditor General (CAG) of India is a constitutional office established under Article 148 of the Indian Constitution. The CAG is an independent authority responsible for auditing the accounts and financial operations of the Government of India and state governments. It has the power to audit receipts, expenditures, and transactions, including those of government-funded entities.

The CAG conducts financial and performance audits to ensure transparency, efficiency, and compliance with laws. Audit reports are submitted to the President or Governors, who present them to Parliament or State Legislature. The CAG plays a crucial role in promoting financial accountability and good governance in India.

Powers of the Comptroller and Auditor General of India

The Comptroller and Auditor General of India (CAG) is an independent constitutional authority responsible for auditing the accounts of the Government of India and its agencies. The CAG also reports on the compliance of the government with the Constitution and other laws. The CAG’s powers are derived from the Constitution of India and the Comptroller and Auditor General’s (Duties, Powers, and Conditions of Service) Act, 1971.

The CAG’s powers are extensive and give him a significant role in ensuring the accountability of the government to the people. The CAG’s reports have often led to significant changes in government policy and practice. These powers include:

The power to audit all receipts and expenditures of the Government of India and its agencies.
The power to inspect all offices and records of the Government of India and its agencies.
The power to summon any person to appear before him and to produce any document.
The power to report on the compliance of the government with the Constitution and other laws.
The CAG’s reports are submitted to the President of India, who is required to lay them before Parliament. The reports are also published in the public domain.

The CAG’s reports are an important tool for ensuring the accountability of the government to the people. The reports highlight areas where the government is not complying with the Constitution or other laws, and they also make recommendations for improvement. The reports are also a valuable source of information for the public, and they can help to raise awareness of government spending and performance.

Role of Comptroller and Auditor General in India

The Comptroller and Auditor General of India (CAG) is an independent constitutional authority responsible for auditing the accounts of the Government of India and its agencies. The CAG also reports on the compliance of the government with the Constitution and other laws. The CAG’s role in India is to ensure the accountability of the government to the people.

The CAG’s reports highlight areas where the government is not complying with the Constitution or other laws, and they also make recommendations for improvement. The reports are also a valuable source of information for the public, and they can help to raise awareness of government spending and performance. Here are some of the specific roles of the CAG in India:

Auditing the accounts of the Government of India and its agencies. This includes the power to audit the accounts of all government departments, public sector undertakings, and autonomous bodies.
Inspecting all offices and records of the Government of India and its agencies. This includes the power to inspect all government offices, including treasuries, and all government records, including files, correspondence, and financial statements.
Reporting on the compliance of the government with the Constitution and other laws. This power allows the CAG to report on whether the government is complying with the Constitution and other laws, such as the Fiscal Responsibility and Budget Management Act, of 2003.
Making recommendations for improvement. The CAG’s reports often make recommendations for improvement in government spending and performance. These recommendations can be used by the government to improve its efficiency and effectiveness.

The CAG’s role in India is an important one. The CAG’s reports help to ensure that the government is accountable to the people, and they also help to improve the efficiency and effectiveness of the government.

Functions of Comptroller and Auditor General of India

Here is a brief overview of the functions of the Comptroller and Auditor General of India (CAG):

The CAG audits the accounts of the Government of India and its agencies.
The CAG inspects all offices and records of the government and its agencies.
The CAG reports on the compliance of the government with the Constitution and other laws.
The CAG makes recommendations for improvement.
The CAG prescribes the form in which accounts of the government and its agencies should be kept.
The CAG advises the government on financial matters.
The CAG appoints auditors for local bodies and other bodies that receive government funds.
The CAG conducts performance audits of government programs and projects.

The CAG is an independent constitutional authority, and its reports are not subject to approval by the government. This ensures that the CAG is able to provide an independent and impartial assessment of the government’s financial performance. The CAG is a powerful institution, and its reports can have a significant impact on government policy and practice. The CAG’s reports have often led to changes in government spending, and they have also helped to expose corruption and inefficiency in the government.