Comptroller and Auditor General of India is the apex authority responsible for external and internal audits of the expenses of the National, state governments, and all Government of India financed bodies.

• CAG is an independent body under the Constitution of India.
• Part V, Chapter V of the Indian Constitution deals with the role and responsibilities of CAG of India.
• The Comptroller and Auditor General are directly appointed by the President of India.
• Articles 148, 149, 150 and 151 of the Constitution of India deals with the functions and powers of CAG.

Constitutional Provisions of CAG:

Article 148:

• Article 148 deals broadly with CAG’s appointment, oath, and terms of service.
• President of India appoints the Comptroller and Auditor General.
• It is a single membered body.
• CAG is appointed for a period of 6 years or until attaining the age of 65 years whichever is earlier.
• CAG is removed from office in the same way that a Judge of the Supreme Court is removed.
• The salary, leaves of absence, and age of retirement are discussed in the Second Schedule of the constitution.
• Administrative expenses charged upon by the Consolidated fund of India.
• Not eligible for further appointment in the office under the Government of India or any state government after retirement.

Article 149:

• Article 149 deals with the Duties and Powers of the Comptroller and Auditor General.
• It deals with exercising duties and powers in relation to the accounts of Union, States, or any other body, as may be prescribed by any law made by the Parliament.

Article 150:

• It deals with the form of Accounts of the Union of India and the States.
•  The accounts of the Union and of the States shall be kept in such form as the President may, on the advice of the CAG, prescribe.

Article 151:

• It deals with the CAG Reports.
• The reports of the Comptroller and Auditor-General of India concerning the Union’s accounts shall be sent to the President, who shall put them before each House of Parliament.
• In case of states, reports are submitted to the or Governor of states who put it before the legislature.

Article 279:

• The “net proceeds” estimate is ascertained and approved by the CAG of India, whose approval is final.
• It takes into account of net proceeds of any tax or duty mentioned in Chapter I of Part XII of the Constitution of India.

Indian Audit and Accounts Department (IAAD):

IAAD is headed by the Comptroller and Auditor General of India (CAG). He is assisted by five Indian deputy inspectors and auditors-general. They are:

• CAG
• Deputy CAG
• Additional Deputy CAG
• Directors General
• Principal Directors
• Directors/Deputy Directors