COMPTROLLER AND AUDITOR GENERAL (Syllabus: GS Paper 2 – Polity)

Context: In 2023, only 18 audits of the Union government, as prepared by the Comptroller and Auditor General (CAG), were tabled in Parliament, continuing a trend of decreasing audits being presented in Parliament over the past few years.

Comptroller and Auditor General (CAG)

• About: CAG holds the status of an independent authority according to the Constitution of India.
• Role: The CAG serves as the head of the Indian audit and account department, assuming the crucial responsibility of being the chief guardian of the public purse.
• Appointment: CAG is appointed by the President of India by a warrant under his hand and seal.
• Tenure: 6 years or up to the age of 65years, whichever is earlier.
• Removal: He/She can resign any time from his office by addressing the resignation letter to the president.

o He/She can also be removed by the president on same grounds and in the same manner as a judge of the Supreme Court.

Duties of CAG

• The CAG conducts audits on expenditures from the Consolidated Fund of India, the consolidated fund of each state, and the consolidated fund of each union territory with a Legislative Assembly.
• Auditing extends to the Contingency Fund of India, the Public Account of India, as well as the contingency fund and public account of each state.
• In an advisory capacity, the CAG provides guidance to the President on the prescribed form in which the accounts of the Centre and states should be maintained.
• Audit reports related to the accounts of the Centre and state are submitted to the President and governor respectively.