{"id":4269,"date":"2025-07-07T22:39:07","date_gmt":"2025-07-07T17:09:07","guid":{"rendered":"https:\/\/theiashub.com\/upsc\/?p=4269"},"modified":"2025-10-15T13:45:59","modified_gmt":"2025-10-15T08:15:59","slug":"cag-of-india","status":"publish","type":"post","link":"https:\/\/theiashub.com\/upsc\/cag-of-india\/","title":{"rendered":"CAG of India: Full Form, Article, Appointment, Power, Duties"},"content":{"rendered":"

Comptroller and Auditor General of India is the supreme audit institution of India, established under Article 148 of the Constitution of India. <\/b>He is the guardian of the<\/span> “guardian of the public purse,”<\/b> 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.<\/span> CAG <\/b>promote <\/span>accountability, transparency and good governance <\/b>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.<\/span><\/p>\n

Also read <\/span>Election commision of India<\/span><\/a><\/p>\n

What is CAG of India?\u00a0<\/b><\/h2>\n

Comptroller and Auditor General of India (CAG)\u00a0 is the apex Constitutional authority<\/b> responsible for external and internal audits of the <\/span>expenses of the union and state governments.<\/b> It stands as a bulwark of financial oversight and <\/span>accountability of the executive<\/b>. By being the guardian of the public purse, it safeguards the interests of the citizens and upholds the principles of good governance.<\/span> Presently k Sanjay Murthy holds the office of the CAG of India, taking office in 2024<\/b>. Here is an overview of the CAG of India:<\/span><\/p>\n\n\n\n\n\n\n\n\n\n\n
\n

Aspect<\/b><\/p>\n<\/td>\n

\n

Detail<\/b><\/p>\n<\/td>\n<\/tr>\n

Full form of CAG\u00a0<\/span><\/td>\nComptroller and Auditor General<\/span><\/td>\n<\/tr>\n
CAG as a Body\u00a0<\/span><\/td>\nConstitutional body\u00a0<\/span><\/td>\n<\/tr>\n
Article Of CAG<\/span><\/td>\n Article 148-151<\/span><\/td>\n<\/tr>\n
Appointment of CAG<\/span><\/td>\nAppointed by the President of India.<\/span><\/td>\n<\/tr>\n
Tenure of CAG<\/span><\/td>\nSix years or until age 65, whichever is earlier<\/span><\/td>\n<\/tr>\n
Removal of CAG\u00a0<\/span><\/td>\nA process similar to that of a Supreme Court judge.<\/span><\/td>\n<\/tr>\n
Powers and Duties of CAG<\/span><\/td>\nDefined under CAG\u2019s (Duties, Powers and Conditions of Service) Act, 1971.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\"CAG<\/p>\n

What is Full form of CAG?<\/b><\/h3>\n

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

Constitutional Provision Related to CAG of India<\/b><\/h2>\n

Constitution of India delineates the framework for the Comptroller and Auditor-General (CAG) through the following provisions, given below:<\/span><\/p>\n\n\n\n\n\n\n\n\n
\n

Article<\/b><\/p>\n<\/td>\n

\n

Details<\/b><\/p>\n<\/td>\n<\/tr>\n

Article 148\u00a0<\/span><\/td>\n\n
    \n
  • There shall be a Comptroller and Auditor-General of India who shall be appointed by the President by warrant under his hand and seal and shall only be removed from office in like manner and on the like grounds as a Judge of the Supreme Court.<\/span><\/li>\n
  • Comptroller and Auditor-General of India shall, before he enters upon his office, make and subscribe before the President, or some person appointed on that behalf by him, an oath or affirmation according to the form set out for the purpose in the Third Schedule.<\/span><\/li>\n
  • The salary of the Comptroller and Auditor-General shall be such as may be determined by Parliament by law.<\/span><\/li>\n
  • Neither the Salary of a Comptroller and Auditor-General nor his rights in respect of leave of absence, pension or age of retirement shall be varied to his disadvantage after his appointment.<\/span><\/li>\n
  • Comptroller and Auditor-General shall not be eligible for further office either under the Government of India or under the Government of any State after he has ceased to hold his office.<\/span><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n
Article 149<\/span><\/td>\n\n
    \n
  • Comptroller and Auditor-General shall perform such duties and exercise such powers in relation to the” accounts of the Union and of the States and of any other authority or body as may be prescribed by or under any law made by Parliament.<\/span><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n
Article 150\u00a0<\/span><\/td>\n\n
    \n
  • Accounts of the Union and of the States shall be kept in such form as the President may, on the advice of the Comptroller and Auditor-General of India, prescribe.<\/span><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n
Article 151<\/span><\/td>\n\n
    \n
  • Reports of the Comptroller and Auditor-General of India relating to the accounts of the Union shall be submitted to the President, who shall cause them to be laid before each House of Parliament.<\/span><\/li>\n
  • The reports of the Comptroller and Auditor-General of India relating to the accounts of a State shall be submitted to the Governor of the State, who shall cause the<\/span>m <\/span>to be laid before the Legislature of the State.<\/span><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n
Article 279<\/span><\/td>\n\n