Name *

Email Address *

Phone *

Select *ExamUPSCUPPCSBPSC

Select *MediumEnglishHindi

Submit

Comptroller and Auditor General of India is the supreme audit institution of India, established under Article 148 of the Constitution of India. He is the guardian of the “guardian of the public purse,” responsible for auditing all receipts and expenditures of the Government of India and state governments, including public sector undertakings, autonomous bodies, and entities substantially funded by the government. CAG promote accountability, transparency and good governance through high-quality auditing and accounting and provides independent and timely assurance to the Legislature, the Public and the Executive that public funds are being collected and used effectively and efficiently.

Also read Election commision of India

What is CAG of India? 

Comptroller and Auditor General of India (CAG)  is the apex Constitutional authority responsible for external and internal audits of the expenses of the union and state governments. It stands as a bulwark of financial oversight and accountability of the executive. By being the guardian of the public purse, it safeguards the interests of the citizens and upholds the principles of good governance. Presently k Sanjay Murthy holds the office of the CAG of India, taking office in 2024. Here is an overview of the CAG of India:

What is Full form of CAG?

Full form of CAG is Comptroller and Auditor General. Comptroller and Auditor General of India (CAG) is the Constitutional body in India, established under Article 148 of the Constitution of India and is empowered to audit all receipts and expenditures of the Government of India and all State Governments, reports of the CAG are laid before the Parliament/Legislatures and thereafter taken up for discussion by the Public Accounts Committee (PAC) and Committee on Public Undertakings (COPUs).

Constitutional Provision Related to CAG of India

Constitution of India delineates the framework for the Comptroller and Auditor-General (CAG) through the following provisions, given below:

Qualifications of CAG of India

Constitution of India, under Article 148, does not specify educational or professional qualifications for the CAG, providing flexibility in the appointment process.

• Practice: Senior Civil Servant The appointee is typically a senior bureaucrat, often from the Indian Audit and Accounts Service (IAAS) or an equivalent service.
• Expertise: Possesses extensive experience in public finance, auditing, or accounting, ensuring competence in overseeing financial accountability.

Also Read –Attorney General of India

Oath of CAG of India

Comptroller and Auditor-General of India shall, before he enters upon his office, make and subscribe before the President, or some person appointed in that behalf by him, an oath or affirmation according to the form set out for the purpose in the Third Schedule, make and subscribes before the president of India an oath and affirmation:

• to bear true faith and allegiance to the Constitution of India,
• to uphold the sovereignty and integrity of India,
• to duly and faithfully and to the best of his ability, knowledge, and judgment perform the duties of his office without fear or favour, affection or ill-will,
• to uphold the Constitution and the laws.

Tenure of Comptroller and Auditor General of India

Article 148(1) states that he shall hold office for a period of six years or up to the age of 65 years, whichever is earlier. However, he can resign at any time from his office by addressing a resignation letter to the President. This provision ensures a balance between providing sufficient time to discharge duties effectively and setting an upper age limit for retirement.

Power and Function of CAG of India

• CAG of India shall conduct an audit of the accounts of the government, including the central government, state governments, and public sector bodies and authorities and bodies substantially financed from Consolidated Funds, or at the request of the President/Governor. This ensures transparency, accountability and good governance in public expenditure.
• CAG has the power to control the financial aspect of the government. It examines the trading, manufacturing, profit and loss accounts, balance sheets, and other subsidiary accounts of Union/State departments. 
• CAG of India submits 3 reports to the Parliament: Audit Report on Appropriation Accounts, Audit Report on Finance Accounts, and Audit Report on Public Undertakings on the audit findings and observations. These reports are an important tool for Parliament to scrutinise the government’s financial performance and to ensure transparency.
• In addition to financial audits, the CAG also conducts performance audits of the centre and state government. This involves assessing the effectiveness of government programs to ensure that they are achieving their intended objectives.
• CAG is an independent constitutional body established under Article 148 of the Constitution and is not subject to control by the executive branch of the government. This independence allows the CAG to perform its duties without any interference.
• CAG of India can make recommendations to the government based on its audit findings. However, recommendations are not binding in nature.
• CAG follows up on its audit observations and recommendations to ensure their implementation. It monitors whether the government has taken appropriate action to address the issues identified..

CAG of India and Public Accounts Committee

Constitutional framework of India, the Comptroller and Auditor General (CAG) acts as a guide, friend and philosopher of the Public Accounts Committee of the Parliament (PAC), a parliamentary body established under the Rules of Procedure and Conduct of Business in the Lok Sabha. CAG, along with its mandatory regulatory and compliance audit, performs performance as well as efficiency audits to question executives’ wisdom and economy in order to identify cases of improper expenditure and waste of public money. 

• CAG of India submits three audit reports to the President: Report on Appropriation Accounts, Report on Finance Accounts, and Report on Public Undertakings. The President causes these reports to be laid before both Houses of Parliament for consideration.
• Examination of Audit Reports by the PAC: Scrutinising the Report of the Comptroller & Auditor General of India, thereon  Committee has to satisfy that the moneys shown in the accounts as having been disbursed were legally available for this ensures propriety, and efficiency of the Union Government’s expenditure. The findings and recommendations of the PAC, based on this examination, are submitted to Parliament for further deliberation and action.

• Checks and Balances: CAG acts as a guide, friend and philosopher of the Public Accounts Committee of the Parliament (PAC), in exercising its constitutional mandate to maintain checks and balances on the executive, particularly with respect to the expenditure of public funds.

• Prioritisation of Urgent Matters: CAG of India prepares a compendium of critical issues identified in its audit reports that warrant the immediate attention of the PAC, thereby enabling the committee to focus on matters of significant fiscal importance.

Duty of CAG of India

CAG, as a constitutional body, has the following duties delineated by the constitution and   the CAG Act 1971:

• Audit all expenditures from the Consolidated Fund of India and of each State and of each Union territory having a Legislative Assembly and ascertain whether the money shown in the accounts as having been disbursed were legally available for and applicable to the service or purpose to which they have been applied or charged and whether the expenditure conforms to the authority which governs it;
• to audit all transactions of the Union and of the States relating to Contingency Funds and Public Accounts;
• to audit all trading, manufacturing, profit and loss accounts and balance sheets and other subsidiary accounts kept in any department of the Union or of a State; and in each case to report on the expenditure, transactions or accounts so audited by him.

Removal of Comptroller and Auditor General of India

Comptroller and Auditor General of India can also be removed by the president on the same grounds and in the same manner as a judge of the Supreme Court. In other words, he can be removed by the president on the basis of a resolution passed to that effect by both Houses of Parliament with a special majority, A Special majority involves two-thirds of the members present and voting, along with a majority of the total membership of the House either on the ground of proved misbehaviour or incapacity. Upon the passage of such a resolution by both Houses, the President of India issues an order for the removal of the CAG.

Difference Between the CAG of India and Britain

The Office of CAG has been borrowed from Britain to ensure financial accountability, and transparency, and curb corruption in public offices. See the difference between the CAG of India vs Britain 

Also read – President of India

List of CAG of India 

From 1950 to 2025, there have been 15 Comptroller and Auditor General of India (CAG) detailed list is given below:

Are you preparing for UPSC 2026? Join IAShub’s UPSC coaching batches to boost your preparation. Enrol now!

CAG of India FAQs