Comptroller and Auditor General of India (CAG) Definition, Types, Examples & Uses

Comptroller and Auditor General of India (CAG)

Subject: Polity

Book: Indian Polity by M. Laxmikanth

A constitutional authority (Article 148) who audits central and state government accounts, ensuring public funds’ accountability. Appointed by the President for a six-year term or until age 65, the CAG enjoys security of tenure and is removable only via a process akin to Supreme Court judges. Through reports laid before Parliament/state legislatures, the CAG scrutinizes expenditure for conformity with the law, detecting waste, fraud, or inefficiency. This oversight extends to government companies, autonomous bodies, and, occasionally, local bodies. The CAG’s independence is pivotal for financial discipline in governance. Its observations prompt legislative committees to demand corrective measures, strengthening fiscal transparency.