Comptroller and Auditor General of India (CAG)
The CAG is India's supreme audit institution, established under Article 148 of the Constitution. The CAG is appointed by the President and serves a single non-renewable term of 6 years or until age 65, whichever comes earlier. The CAG audits the accounts of the Union and all states, and cannot be removed except by Parliament through an address — similar to the procedure for removing a Supreme Court judge.
The CAG reports to Parliament (for Union government accounts) and to state legislatures (for state accounts). The Public Accounts Committee (PAC) examines CAG reports at the Centre; equivalent committees exist in state legislatures.
- Article 148: establishment of CAG; appointment by President; removal through parliamentary address
- Article 149: Duties and powers of CAG defined by Parliament (Comptroller and Auditor General's (Duties, Powers and Conditions of Service) Act, 1971)
- Article 150: accounts of Union and states kept in the form prescribed by President on advice of CAG
- Article 151: CAG reports are laid before Parliament/state legislature
- CAG audits three categories: compliance audit, performance audit, and financial audit
- State Finance Audit Reports: annual reports by CAG on each state's financial position — the source of this AP finding
● Tracked since March 03, 2026 · last seen June 16, 2026 · updates as the daily brief publishes
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