Comptroller and Auditor General of India

Summary

The Comptroller and Auditor General of India (CAG) is constitutionally established under Articles 148-151 of the Constitution of India and is governed by the CAG's (Duties, Powers and Conditions of Service) Act, 1971. The CAG is appointed by the President of India on the advice of the Prime Minister for a tenure of 6 years or until the age of 65, whichever is earlier; once appointed, the CAG may only be removed through an impeachment process identical to that for a Supreme Court judge, requiring an address by each House of Parliament and approval by a special majority. The CAG audits all accounts of the Union and State governments, public sector undertakings, autonomous bodies substantially funded by government, and government companies. Audit reports are submitted to the President (for Union accounts) or the Governor (for State accounts), who lay them before the respective legislature. The CAG has full statutory access to all public accounts and records. The CAG's budget is charged directly to the Consolidated Fund of India and is not subject to the vote of Parliament.