Comptroller and Auditor General of India CAG – GK Notes

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Comptroller and Auditor General (CAG) is the senior civil servant. CAG examines and improves government accountability. CAG also presents the report to the parliament.

Comptroller and Auditor General of India UPSC SSC

Shri Girish Chandra Murmu is the Comptroller and Auditor General of India since 8th August 2020.

Appointments of CAG: The prime minister is nominated and the President appoints the Auditor General of India by Article 148..

Terms of Office of CAG: 6 years or 65 years of age.

Salary of CAG: Salary and allowances are determined from the consolated funds of India. At present (2024), the salary of CAG is approximately ₹250,000 (US$3,500) per month.

GK NameComptroller and Auditor General
Referring ArticleArticle 148 of COI
Term6 yrs / up to 65 yrs of age (whichever is earlier)
Salary ₹250,000 / month
Nominator/AppointerThe President of India

Structure of CAG’S Office

  1. Comptroller and Auditor General (CAG)
  2. Deputy Comptroller and Auditor General (Deputy CAG)
  3. Principal Director Generals (PDGs)
  4. Director Generals (DGs).
  5. Additional Deputy Comptroller and Auditor General (ADeCAG)
  6. Accountant Generals (AGs)
  7. Senior Deputy Accountant Generals (Sr. DAGs)
  8. Deputy Accountant Generals (DAGs)
  9. Assistant Accountant Generals (AAGs
  10. Specialized Audit Teams
  11. Information Technology (IT) Division
  12. Training and Research

Functions of CAG:

  1. Audit of Government Accounts
  2. Expenditure Audit
  3. Revenue Audit
  4. Performance Audit
  5. Value for Money Audit
  6. Environmental Audit
  7. CAG submits audit reports to the President, Governors, and legislatures.
  8. Advice to Government
  9. The audit reports are examined by the Public Accounts Committee (PAC).
  10. The CAG’s office is constitutionally independent and autonomous.
  11. The CAG can conduct special audits when it suspects financial irregularities.
  • Article 148: establishes the office of the Comptroller and Auditor General of India.
  • Article 149: Article 149 outlines the duties and powers of the CAG
  • Article 150: deals with the form of accounts of the Union and states.
  • Article 151: deals with the reports of the CAG.
  • Article 279: make regulations regarding the maintenance of accounts and audit.
  • Article 280: empowers the CAG to audit the accounts.
  • Article 282: allows the CAG to audit the accounts of bodies or authorities.
  • Article 283: deals with the Consolidated Funds.
  • Article 284: allows CAG to audit the accounts of the states, including the Consolidated Fund.

Audit Jurisdiction

  • Can examine any accounting office managed by the Union, a State, or a Union Territory.
  • Can ask the person in charge of the office any questions.
  • Can request information on any accounts or reports that come under his purview.
  • Can check whether the funds listed in the accounts were disbursed properly or not.
  • whether the expenditure complies with the governing authority or not.

Public Accounts Committee (PAC)

  1. Mentioned in Article 148. Constituted under the provisions of Article 151.
  2. Composed of members of the Lok Sabha.
  3. Examine the audit reports prepared by the CAG.
  4. Report to Parliament
  5. Make recommendations to the government based on its findings.

Common GK on CAG:

  • Article 148 of the Indian Constitution deals with the Comptroller and Auditor General of India.
  • The Comptroller and Auditor General is the head of the Indian Audit and Accounts Services.
  • The Comptroller and Auditor General is the guardian of the finances of India.
  • Its job is to monitor all the expenditures, income, and all kinds of accounts of the Center and the State government.
1V. Narahari Rao1948 – 1954
2A. K. Chanda1954 – 1960
3A. K. Roy1960 – 1966
4S. Ranganathan1966 – 1972
5A. Bakshi1972 – 1978
6Gian Prakash1978 – 1984
7T. N. Chaturvedi1984 – 1990
8C. G. Somiah1990 – 1996
9V. K. Shunglu1996 – 2002
10V. N. Kaul2002 – 2008
11Vinod Rai2008 – 2013
12Shashi Kant Sharma2013 – 2017
13Rajiv Mehrishi2017 – 2020
14G. C. Murmu2020 – present
List of Comptroller and Auditor General of India

Download CAG India GK Notes PDF