Comptroller And Auditor General Of India

1. The Comptroller and Auditor General (CAG) of India (Hindi: भारत के नियंत्रक-महालेखापरीक्षक, pronounced Bharat ke niyantrak-mahalekhaparikshak in English) 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.
2. The CAG is also the external auditor of government-owned companies.
3. 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 .
   
4. The CAG of India is also the head of the Indian Audits and Accounts Service, which has over 58,000 employees across the coun

   Scope of audits

   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:

5. Transactions relating to debt, deposits, remittances, Trading, and manufacturing
6. Profit and loss accounts and balance sheets kept under the order of the President or Governors
7. Receipts and stock accounts.

1. The CAG is appointed by The President of India ,same as a judge of supreme court is appointed.
2. He can be removed from his as a judge of supreme court is removed .
3. His salary & other conditions of services may be determined by parliament.
4. But once appointed ,neither his salary nor his righta in respect of leave of absence ,pension or age of retirement can be varied to his disadvantage.
5. After retirement he is not eligible for any office of profit under the govt .
6. CAG submits his report to The president & governor.
7. The rights & duties of CAG are mentioned under the article 148,149,150 in constitution.
8. Tenure of CAG in 6 years.