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 Audits and Accounts Service, 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.
[edit]Oath of affirmation
I,, 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 Audits and Accounts Service
Main article: Indian Audits and Accounts Service
The Constitution of India [Art.148] provides for an independent office to the CAG of India. He is the head of Indian Audit and Accounts Department. His 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.
Criticism of CAG
Paul H. Appleby, in his two reports on Public Administration in India (1953) and Re-examination of India’s Administrative System (1956), was very critical of the role of CAG and attacked the significance of his work. He also suggested that the CAG should be relieved of the responsibility of audit. In other words, he recommended the abolition of the office of CAG. His points of criticism of Indian Audit are[3]:
The function of the CAG in India, is in large measure, an inheritance from the colonial rule.
The CAG is today, a primary cause of widespread and paralyzing unwillingness to decide and to act. Auditing has repressive and negative influence.
The Parliament has a greatly exaggerated notion of the importance of auditing to Parliamentary responsibility, and so has failed to define the functions of the CAG as the Constitution contemplated it would do.
The CAG’s function is not really a very important one, Auditors do not know and cannot be expected to know very much about good administration; their prestige is highest with others who do not know much about administration.
Auditors know what is auditing, which is not administration; it is a necessary but a highly pedestrian function with a narrow perspective and a very limited usefulness.
A Deputy Secretary in the department knows more about the problems in his department than the CAG and his entire staff.
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.
[edit]Oath of affirmation
I,
— 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 Audits and Accounts Service
Main article: Indian Audits and Accounts Service
The Constitution of India [Art.148] provides for an independent office to the CAG of India. He is the head of Indian Audit and Accounts Department. His 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.
Criticism of CAG
Paul H. Appleby, in his two reports on Public Administration in India (1953) and Re-examination of India’s Administrative System (1956), was very critical of the role of CAG and attacked the significance of his work. He also suggested that the CAG should be relieved of the responsibility of audit. In other words, he recommended the abolition of the office of CAG. His points of criticism of Indian Audit are[3]:
The function of the CAG in India, is in large measure, an inheritance from the colonial rule.
The CAG is today, a primary cause of widespread and paralyzing unwillingness to decide and to act. Auditing has repressive and negative influence.
The Parliament has a greatly exaggerated notion of the importance of auditing to Parliamentary responsibility, and so has failed to define the functions of the CAG as the Constitution contemplated it would do.
The CAG’s function is not really a very important one, Auditors do not know and cannot be expected to know very much about good administration; their prestige is highest with others who do not know much about administration.
Auditors know what is auditing, which is not administration; it is a necessary but a highly pedestrian function with a narrow perspective and a very limited usefulness.
A Deputy Secretary in the department knows more about the problems in his department than the CAG and his entire staff.
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
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
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