The Comptroller and Auditor General
(CAG) of India is an authority, established by the Constitution of India under
Chapter V, 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 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.
The current CAG of India is Vinod Rai, who was appointed on 7 January 2008. He
is the 11th CAG of India. Recently the CAG under Vinod Rai has constantly been
in the limelight for its reports exposing mega corruption, particularly in 2G
spectrum scam, CWG scam and Coal mining scam.
The Comptroller and Auditor-General of
India is appointed by the President of India following a recommendation by the
Prime Minister. On appointment, he/she has to make an oath or affirmation
before the President of India. The office of CAG has been given utmost
importance by the Constitution makers. As per the Constitution of India retired
C&AG can not take up any position or post under Govt of India or any other
private body. C&AG's removal procedure is similar to that of removal of a
Judge of Supreme Court of India.
The salary and other conditions of
service of the CAG are determined by the Parliament of India through "The
Comptroller and Auditor-General's (Duties, Power and Conditions of Service)
Act, 1971". As per the act, his salary is the same as salary of a Judge of
Supreme Court of India. Neither his salary nor rights in respect of leave of
absence, pension or age of retirement can be varied to his disadvantage after
his appointment. The CAG is not eligible for further office either under the
Government of India or under the Government of any State after he has ceased to
hold his office. These provisions are in order to ensure the independence of
CAG.
Salary of CAG:
Date Salary
1 January 2006 90,000
The CAG shall only be removed from
office in like manner and on the like grounds as a judge of the supreme court. 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.CAG also audits the books of accounts of the government
companies as per companies act.
In addition, the CAG also executes
performance and compliance audits of various functions and departments of the
government. Recently, the CAG as a part of thematic review on
"Introduction of New Trains" is deputing an auditors' team on
selected trains, originating and terminating at Sealdah and Howrah stations, to
assess the necessity of their introduction.
CAG has been appointed as external
auditor of three major UN organisations: the Vienna-based International Atomic
Energy Agency (IAEA), the Geneva-based World Intellectual Property Organisation
(WIPO) and World Food Organisation(WFO).Present CAG, Vinod Rai has been elected
the Chairman of the United Nations' panel of external auditors.Rebecca Mathai,
is an Indian who is presently the External Auditor of UN organisation World
Food Programme(WFP) Headquartered at Rome, Italy.
List of Comptroller 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
|
Incumbent (due to Retire on 7th
january 2014
|
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