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                                 COMPTROLLER AND AUDITOR GENERAL OF INDIA


Who is the Comptroller and Auditor General of India?

  • Head of the Indian audit & account department.
  • Independent authority under the Constitution of India.
  • Act as guardian of the public purse.

 

WHAT IS THE APPOINTMENT AND TERM OF THE OFFICE OF THE COMPTROLLER AND AUDITOR GENERAL OF INDIA?

  • He is appointed by the President of India.
  • Hold office for 6 years / up to the age of 65 years.
  • The President of India can remove him from office as manner same as removal of a Supreme Court Judge.

 

WHAT ARE THE POWERS AND FUNCTIONS OF COMPTROLLER AND AUDITOR GENERAL OF INDIA?

  • Audits the accounts related to all expenditure from
  • Consolidated Fund of India
  • Consolidated Fund of each state
  • UT’s having a legislative assembly
  • Audits all expenditures from
  • Contingency Fund of India
  • Public Account of India
  • Contingency Fund and Public Account of each state.
  • Audits the accounts requested by the President or Governor.

 

HOW CAG IN INDIA IS DIFFERENT FROM THE CAG IN BRITAIN?

SL

CAG in India

 

 

CAG in Britain

1.

Only performing the role of an Auditor General and not of a Comptroller.

1.

Has the power of both the Comptroller as well as Auditor General.

2.

The CAG audits the accounts after the expenditure is committed

2.

No money can be drawn from the public exchequer without approval of CAG

3.

Not a member of the parliament

3.

Member of house of the Commons