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 Name | Comptroller and Auditor General |
|---|---|
| Established | 1858 |
| Referring Article | Article 148 of COI |
| Term | 6 yrs / up to 65 yrs of age (whichever is earlier) |
| Salary | ₹250,000 / month |
| Nominator/Appointer | The President of India |
| Official Website | www.cag.gov.in |
Structure of CAG’S Office
- Comptroller and Auditor General (CAG)
- Deputy Comptroller and Auditor General (Deputy CAG)
- Principal Director Generals (PDGs)
- Director Generals (DGs).
- Additional Deputy Comptroller and Auditor General (ADeCAG)
- Accountant Generals (AGs)
- Senior Deputy Accountant Generals (Sr. DAGs)
- Deputy Accountant Generals (DAGs)
- Assistant Accountant Generals (AAGs
- Specialized Audit Teams
- Information Technology (IT) Division
- Training and Research
Functions of CAG:
- Audit of Government Accounts
- Expenditure Audit
- Revenue Audit
- Performance Audit
- Value for Money Audit
- Environmental Audit
- CAG submits audit reports to the President, Governors, and legislatures.
- Advice to Government
- The audit reports are examined by the Public Accounts Committee (PAC).
- The CAG’s office is constitutionally independent and autonomous.
- The CAG can conduct special audits when it suspects financial irregularities.
Articles related to CAG
- 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)
- Mentioned in Article 148. Constituted under the provisions of Article 151.
- Composed of members of the Lok Sabha.
- Examine the audit reports prepared by the CAG.
- Report to Parliament
- 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.
| No. | CAG | Tenure |
|---|---|---|
| 1 | V. Narahari Rao | 1948 – 1954 |
| 2 | A. K. Chanda | 1954 – 1960 |
| 3 | A. K. Roy | 1960 – 1966 |
| 4 | S. Ranganathan | 1966 – 1972 |
| 5 | A. Bakshi | 1972 – 1978 |
| 6 | Gian Prakash | 1978 – 1984 |
| 7 | T. N. Chaturvedi | 1984 – 1990 |
| 8 | C. G. Somiah | 1990 – 1996 |
| 9 | V. K. Shunglu | 1996 – 2002 |
| 10 | V. N. Kaul | 2002 – 2008 |
| 11 | Vinod Rai | 2008 – 2013 |
| 12 | Shashi Kant Sharma | 2013 – 2017 |
| 13 | Rajiv Mehrishi | 2017 – 2020 |
| 14 | G. C. Murmu | 2020 – present |
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