The Comptroller and Auditor General of India (CAG) is appointed by President of India under Article 148(1) of the Constitution of India.
Comptroller & Auditor General of India is recruited by the President by way of warrant under his signature and seal and he can be removed in the same manner as a judge of the Supreme Court (Article 148 of the Constitution of India). There are different Wings under CAG which audits the different departments of all the Governments in India. P&T Audit Department is responsible for audit of P&T Department, BSNL etc. Commercial Audit Department (CAD) is responsible for audit of commercial organisations like PSUs, Government companies, Boards, corporations etc. Similarly, Defence Audit Department is responsible for the audit of Defence Departments. Railway Audit is responsible for audit of Indian Railway Department. Local Body Audit
is responsible for the audit of local bodies like municipalities, Panchayats etc. All other departments of Government of India and other State Governments and Union Territory Administrations are audited by the Civil Audit Department namely Indian
Audit & Accounts Department (IA&AD). Under IA&AD, one wing is responsbile for compiling of Accounts and their reconciliations and this wing is called A&E i.e. Accounts & Entitlements. There are three stages of recruitment under CAG. One is in Group A cadre called Indian Audit & Accounts Services for which officers join in the cadre of Assistant Accountant General through Civil Services examinations held by UPSC every year. Another stage is in Group ‘B’ cadre in the cadre of Assistant Audit
Officer (Civil Audit) for recruitment in Audit Cadre of all Departments except the Commercial Departments/bodies for which Staff Selection Commission conducts examination. For Commercial Audit Department (CAD), separate examination for Assistant Audit Officers (Commercial) is conducted by Staff Selection Commission. Another stage of recruiement in CAG is in Auditor Cadre (Group ‘C’ post)for which Staff Selection Commission conduts examination under Combined Graduate Level Examination. Eligibility criteria for appearing in UPSC and in SSC for AAO (Civil Audit) and in Auditor Cadre is graduate in any discipline. But for Commercial Audit Department i.e. CAD, minimum education qualification is to pass either B.Com or CA
The Comptroller and Auditor General of India has been given rights under Article 149 to check and maintain the accounts of Central Government as well as states. Under Article 150 Comptroller and Auditor General also has the right and duty to prescribe to the President of India on how the accounts should be maintained.
Article 149 of the Constitution of India states that “The Comptroller and Auditor-General (CAG) 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 and, until provision in that behalf is so made, shall perform such duties and exercise such powers in relation to the accounts of the Union and of the States as were conferred on or exercisable by the Auditor-General of India immediately before the commencement of this Constitution in relation to the accounts of the Dominion of India and of the Provinces respectively.”
Article 150 of the Constitution of India states that “The accounts of the Union and of the States shall be kept in such form as the President may, 2[on the advice of] the Comptroller and Auditor-General of India, prescribe.”
Under Article 151 of the Constitution of India, The Comptroller and Auditor General (CAG) of submits reports the reports related to Union Government to the President of India (who then causes it to be laid in Parliament) and reports related to State Governments to Governor of the State (who then causes it to be laid in respective assemblies).
“The vision of SAI (Supreme Audit Authority of India i.e. CAG) represents what we aspire to become; We strive to be global leader and initiator of national and international best practices in public sector auditing and accounting and recognised for
independent, credible, balanced and timely reporting on public finance and governance.”
The tenure of CAG’s office is 6 years or attainment of age of 65 or resignation in writing to President of India whichever is earlier.
The salary and other conditions of service of the CAG are determined by the Parliament of India through “The Comptroller and Auditor-General’s (Duties, Power and Conditions of Service) Act, 1971”. As per the act, his salary is the same as salary of a Judge of Supreme Court of India. Neither his salary nor rights in respect of leave of absence, pension or age of retirementcan be varied to his disadvantage after his appointment. The CAG is not 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. These provisions are in order to ensure the independence of CAG.
Under Article 148 (2) the CAG of India has to take the following oath as mentioned in Schedule 3 of the Constitution of India:-
“I, A.B., having been Comptroller and Auditor-General of India do swear in the name of God that I will bear true faith and allegiance to the Constitution of India as by law established, that I will uphold the sovereignty and integrity of India, that I will duly and faithfully and to the best of my ability, knowledge and judgment perform the duties of my office without fear or favour, affection or ill-will and that I will uphold the Constitution and the laws.” Vinod Rai – Present CAG of India
CAG’s of Independent India
• V Narhari Rao (1948-1954) (First CAG of Independent India)
• A. K. Chanda (1954 – 1960)
• A. K. Roy (1960 – 1966)
• S. Ranganathan (1966 – 1972)
• A. Baksi (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 – )