Comptroller and Auditor General of India

The Comptroller and Auditor General of India (ISO: Bhārata kē Niyaṁtraka ēvaṁ Mahālēkhāparīkṣaka) is the supreme audit institution of India, established under Article 148 of the Constitution of India. They are empowered to audit all receipts and expenditure of the Government of India and the State Governments, including those of autonomous bodies and corporations substantially financed by the government. The CAG is also the statutory auditor of Government-owned corporations and conducts supplementary audit of government companies in which the government has an equity share of at least 51 percent or subsidiary companies of existing government companies. The CAG is also the statutory auditor of the Lokpal.

The reports of the CAG are laid before the Parliament/Legislatures and are taken up for discussion by the Public Accounts Committees (PACs) and Committees on Public Undertakings (COPUs), 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, the affairs of which are managed by officers of Indian Audit and Accounts Service, and has 43,576 employees across the country (as on 01.03.2020).

In 1971, the central government enacted the Comptroller and Auditor General of India (Duties, Powers, and Conditions of Service) Act, 1971. In 1976, CAG was relieved from accounting functions. Articles 148 – 151 of the Constitution of India deal with the institution of the CAG of India.

The CAG is ranked 9th and enjoys the same status as a sitting judge of Supreme Court of India in order of precedence. K. Sanjay Murthy is the current CAG of India. He assumed office on 21 November 2024, and is the 15th CAG of India.