About the Comptroller and Auditor General (CAG) of India 

About CAG 

• The CAG of India, as per Article 148, heads the Indian Audit and Accounts Department (IA-AD) and safeguards the public purse at central and state levels. 
• A key pillar of India’s democratic system, alongside the Supreme Court, Election Commission, and UPSC. 
• Governed by the Comptroller and Auditor-General's (Duties, Powers and Conditions of Service) Act, 1971, amended in 1976, 1984, and 1987. 

Appointment and Term 

• Appointed by the President of India through a warrant under his hand and seal. 
• Holds office for six years or until 65 years of age, whichever is earlier. 
• Can resign by addressing a letter to the President. 
• Removal process is the same as for a Supreme Court judge, requiring a special majority in both Houses of Parliament for proven misbehavior or incapacity. 

Independence of The Office of CAG 

• Can only be removed by the President through a constitutional process, not at Presidential pleasure. 
• Ineligible for any further government office after tenure. 
• Salary is equal to that of a Supreme Court judge, determined by Parliament. 
• Administrative expenses (salaries, allowances, pensions) are charged upon the Consolidated Fund of India, not subject to Parliamentary vote. 
• No minister can represent or take responsibility for the CAG’s actions in Parliament. 

Duties and Powers 

• Audits expenditure from the Consolidated Fund of India and state funds. 
• Audits government corporations, PSUs, and bodies substantially funded by the government. 
• Certifies net proceeds of taxes and duties and audits debt, advances, and suspense accounts. 
• Submits audit reports to the President, who lays them before Parliament; state reports go to Governors for state legislatures. 

Role 

• Acts as an agent of Parliament, ensuring public money is spent legally and efficiently. 
• Checks whether money disbursed was legally available, correctly applied, and conforms to regulations. 
• Conducts propriety audits (assesses wastefulness and extravagance in expenditure), which are discretionary. 
• Unlike the UK CAG, the Indian CAG does not control fund issuance and functions as an Auditor-General only. 

International Audits 

• IAEA (2022-2027): External Auditor for the International Atomic Energy Agency (safe use of nuclear tech). 
• FAO (2020-2025): Audits the Food and Agriculture Organization (Global Food Security).