Comptroller and Auditor General of India – Functions


The Comptroller and Auditor General of India is the prime authority responsible for carrying on the internal and external audits of the expenditure of the National and the state governments. The Constitution of India imparts a base for which the Parliament can authorise the duties and powers of the CAG in relation to the accounts of the Union and the States in Article 149. In 1971 the Powers, Duties, and the Conditions of Service (DPC) Act for the Comptroller and Auditor-General of India was passed in the parliament.

The duties and functions of the Comptroller and Auditor-General are as follows:

  1. All transactions of the Central and state governments are audited by the CAG.
  2. The CAG certifies the net proceeds of any tax or duty which is final on the matter.
  3. The expenditure from the Contingency Fund of India, Public Account of India, contingency funds and public accounts of states are audited by the CAG .
  4. The manufacturing, trading, profit and loss accounts, balance sheets and the subsidiary accounts of the departments of the Central Government and the state governments to be audited.
  5. Auditing the transactions of the Central and State Governments like debts, deposits, funds, etc.
  6. The accounts of any other authority is also audited, when requested by the President or Governor. 
  7. Advising the President with regard to the prescription of the form as to how the records of Centre and State shall be kept.
  8. Submitting to the President the audit reports of  the accounts of the Central Government, who will present them before the both Houses of Parliament [Article 151(1)].
  9. Submitting to the Governor the audit reports of the accounts of the state government, who will present them before the state legislature [Article 151(2)].
  10. Have a role as a guide of the Public Accounts Committee of the Parliament. 
  11. The accounts of state governments are maintained by the CAG. In 1976, the CAG was relieved of the responsibilities regarding the compilation and maintenance of accounts of the Government of India due to the separation of accounts from audit, through departmentalization of accounts.
  12. The CAG presents the following audit reports to the President:
  • Appropriation Accounts Audit Report 
  • Audit Report on Finance Accounts
  • Public Undertakings Audit Report 


The Comptroller and Auditor General of India (CAG) is provided with an independent office by the  Constitution of India. The head of the Indian audit and accounts department is the Comptroller and Auditor-General of India, who is also the one who controls the financial system of the country both at the central level and state level. The auditing of the receipts and expenditure of the Government of India and of the State Governments is authorised to the CAG.

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