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Comptroller and Auditor General of India


The Comptroller and Auditor General (CAG) of India  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 CAG is ranked 9th and enjoys the same status as a judge of Supreme Court of India in Indian order of precedence.

Duties of the CAG :

As per the provisions of the constitution, the CAG's (DPC) (Duties, Powers and Conditions of Service) Act, 1971 was enacted. As per the various provisions, the duties of the CAG include the audit of :
  • Receipts and expenditure from the Consolidated Fund of India and of the State and Union Territory having legislative assembly.
  • Trading, manufacturing, profit and loss accounts and balance sheets, and other subsidiary accounts kept in any Government department; Accounts of stores and stock kept in Government offices or departments.
  • Government companies as per the provisions of the Companies Act, 2013.
  • Corporations established by or under laws made by Parliament in accordance with the provisions of the respective legislation.
  • Authorities and bodies substantially financed from the Consolidated Funds of the Union and State Governments. Anybody or authority even though not substantially financed from the Consolidated Fund, the audit of which may be entrusted to the C&AG.
  • Grants and loans given by Government to bodies and authorities for specific purposes. 
  • Entrusted audits e.g. those of Panchayati Raj Institutions and Urban Local Bodies under Technical Guidance & Support (TGS).

List of CAG in India :

No. CAG of India From To
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 Incumbent

Last updated on: 04/11/2019

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