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Comptroller and Auditor General (CAG) is the guardian or care-taker of the national purse. He is appointed by the President of India for a tenure of 6 years.

The role, function and duties of the Comptroller and Auditor General (CAG) are elaborated by an act of the Parliament passed in 1971.

The role and duties of the Comptroller and Auditor General are elaborated by an act of the Parliament passed in 1971. An amendment of this act in 1976 has relieved him from preparing the accounts of the government.

The Comptroller and Auditor General AUDIT the account of the union government and report to the President. The annual report relating to the accounts of the Central Government is submitted to the President. The President lay the report before both the Houses of the Parliament for consideration.It is the duty of the CAG to ensure that proper approval of the Parliament has been taken prior to spending the public money from the Consolidated Fund of India. He reports on all expenditures from the Consolidated Fund as WELL as from the CONTINGENCY Fund.He also audits and reports on the trade and manufacture by government departments. Accounts of Public Corporations are also audited by him.

The functioning of the Comptroller and Auditor General in India is exposed to several criticisms. In India the emphasis is almost EXCLUSIVELY on audit rather than on control of expenditures. In England, the government departments require authorization from the Comptroller. Thus whenever money is withdrawn for expenditure, the Comptroller is satisfied that there is legal authority for the expenditure. In India, the Comptroller and Auditor General COMES into the picture only at the audit stage i.e. after the expenditures have already been made. Some critics also question the wisdom of commenting on extravagance of the government by the Comptroller and Auditor General.



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