Comptroller and Auditor General of India

The Comptroller and Auditor General (CAG) of India (Hindi: भारत के नियंत्रक-महालेखापरीक्षक) is an authority, established by the Constitution of India, who audits all receipts and expenditure of the Government of India and the state governments, including those of bodies and authorities substantially financed by the government. The CAG is also the external auditor of government-owned companies. The reports of the CAG are taken into consideration by the Public Accounts Committees, which are special committees in the Parliament of India and the state legislatures . The CAG of India is also the head of the Indian Audit and Accounts Department, which has over 58,000 employees across the country.

The current CAG of India is Vinod Rai, who was appointed on 7 January 2008. He is the 11th CAG of India.

Appointment

The Comptroller and Auditor-General of India is appointed by the President of India^[1] following a recommendation by the Prime Minister. On appointment, he/she has to make an oath of affirmation before the President of India.

Oath of affirmation

I, <name>, having been appointed Comptroller and Auditor-General of India do swear in the name of God/solemnly affirm 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.

— Constitution of India, Third Schedule, Part IV

Removal from office

The CAG could not be removed from office other than through a procedure of impeachment similar to what is applicable to a Judge of the Supreme Court of India.^[2]

Indian Audit and Accounts Service

Main article: Indian Audit and Accounts Service

The Constitution of India [Art.148] provides for an independent office to the CAG of India. He/she is the head of Indian Audit and Accounts Department. His/her duty is to uphold the constitution of India and laws of the Parliament in the field of financial administration.

Scope of audits

Audit of government accounts (including the accounts of the state governments) in India is entrusted to the CAG of India who is empowered to audit all expenditure from the revenues of the union or state governments, whether incurred within India or outside. Specifically, audits include:

• Transactions relating to debt, deposits, remittances, Trading, and manufacturing
• Profit and loss accounts and balance sheets kept under the order of the President or Governors
• Receipts and stock accounts.

Recently Vinod Rai, the Comptroller and Auditor General of India (CAG) has been appointed as external auditor of two major UN organisations, the Vienna-based International Atomic Energy Agency (IAEA) and the Geneva-based World Intellectual Property Organisation (WIPO).

List of Comptrollers and Auditors General of India

No.	Comptroller and Auditor General of India	Year tenure began	Year tenure ended
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	present

References

1. ^ Constitution of India, Article 148 for the period of six years.1
2. ^ Constitution of India, Article 148.1

External links

• "Official website of the Comptroller and Auditor General of India". http://cag.gov.in/. Retrieved 19 January 2009.