Comptroller and Auditor General of India

• The Comptroller and Auditor General of India is the administrative head of the Indian Audit and Accounts Department, appointed under Article 148 (1) of the Constitution.
• Articles 148 (5) and 149 to 151 of the Constitution and the Comptroller and Auditor General’s (Duties, Powers and Conditions of Service) Act, 1971 determine the duties and powers of the CAG.
• Section 21 of the Act allows the CAG to delegate power to officers, except submitting reports to the President, Governor, or Administrator of a Union Territory on their behalf unless the CAG is on leave or absent.
• Volume II of the Manual outlines the financial and administrative powers of the CAG, Accountants General/Principal Directors of Audit, and other department heads.
• The Deputy Comptroller and Auditor General functions as Chief of Staff, assisting in policy formulation and issuing directives to field offices.
• The Deputy Comptroller and Auditor General is responsible for personnel, staff requirements, and budget proposals.
• The Deputy Comptroller and Auditor General acts as the Chief Accounting Authority for the Indian Audit and Accounts Department.
• The Deputy Comptroller and Auditor General manages the Pay and Accounts Officers (I.A.A.D) and the Principal Accounts Officer (Accountant General (Audit) Delhi).
• The Deputy Comptroller and Auditor General oversees the administration and efficient operation of the Comptroller and Auditor General's office.
• The Chairman, Audit Board, is ex-officio Deputy Comptroller and Auditor General (Commercial).
• There are five Additional Deputy Comptroller and Auditors General with the following distribution of charges:
  • Railway Audit, Receipt Audit (Direct and Indirect Taxes), Policy, Planning, Research & Evaluation.
  • Coordination of audit of Central Government Companies and Corporations, Commercial Audit Reports (Central) and Hindi.
  • State Commercial Audit Reports.
  • State Audit Reports.
  • All Central Reports (excluding Railway and Defence), Autonomous Bodies under Scientific Departments, O&M and Training, EDP and Examination.
  • Accounts, Entitlements and Complaints, Audit, Inspection and State Receipt Audit Reports.
  • Central Reports – Defence, Audit of Autonomous Bodies Central and State other than those under Scientific Departments.
• Main branches of the Indian Audit and Accounts Department and their Heads of Offices:
  • Civil Accounts and Entitlement Offices: Accountants General/Senior or Deputy Accountants General
  • Civil Audit Offices: Accountants General/Principal Directors of Audit
  • Posts and Telecommunications Audit Offices: Principal Director of Audit, Posts & Telecommunications
  • Defence Audit Offices: Director General of Audit, Defence Services/Principal Director of Audit, Air Force and Navy/Principal Director of Audit, Ordnance Factories
  • Railway Audit Offices: Principal Directors of Audit, Zonal Railways and Principal Director of Audit, Railway Production Units
  • Commercial Audit Organisation/Offices: Chairman Audit Board and Ex-Officio Deputy Comptroller and Auditor General (Commercial), Principal Directors of Commercial Audit and Ex-Officio Members Audit Board
  • Overseas Audit Offices: Principal Director/Director of Audit, Indian Accounts in U.K./U.S.A.
  • National Academy of Audit & Accounts: Director, National Academy of Audit & Accounts
  • Regional Training Institutes: Principal, Regional Training Institute, and Ex-officio Directors
• "Accountant General/Principal, Directors of Audit" includes Heads of Offices/Organisations mentioned above.
• The primary goal of inspection is to inform the Comptroller and Auditor General of India whether the Accountants General/Principal Directors of Audit are fulfilling their administrative, accounting, and audit duties adequately.
• Inspection identifies special issues or areas of weakness that need attention.
• Inspection allows the Accountant General/Principal Director of Audit to assess the proper discharge of responsibilities for efficient office operations.
• The Principal Director of Inspection is supported by Administrative Officers and Assistant Administrative Officers.
• Offices typically receive advance notice before inspection, except for special, short-notice inspections.
• Inspections can occur in one or more sessions to minimize work disruption.
• The inspection program should cover a wide area and deeply study problems and weaknesses in the offices.
• The Principal Director can rely on half-yearly appraisal reports from Internal Test Audit sections and other reports to identify weaknesses.
• For offices with significant arrears, the Principal Director should analyze the reasons for the arrears, the measures taken to reduce them, and the effectiveness of these measures.
• Accountants General/Principal Directors of Audit can communicate significant matters to the Comptroller and Auditor General independently of quarterly letters.
• The offices of the Accountants General /Principal Directors of Audit are divided into three groups with separate due dates, as indicated in Annexure II.
• Copies of quarterly letters to the Comptroller and Auditor General must be endorsed to the Deputy Comptroller and Auditor General and all Additional Deputy Comptroller and Auditors General.
• If there aren't important developments to report, a quarterly letter doesn’t need to be sent.
• Accountants General/Principal Directors of Audit must report every serious audit failure to the Office of the Comptroller and Auditor General.
• Reports should detail the failure, identify responsible individuals, and describe disciplinary actions taken or recommended.
• The Head of the office is responsible for ensuring adequate control over the section handling cash, even if the Cashier has provided security.
• There should be continuous review of the arrangements for the expeditious disbursement of money, for the custody thereof.
• There should be continuous review for the prompt and correct disposal of undisbursed balances and of sums otherwise payable into the bank.
• There should be adequate reconciliation of cash with the accounts.

The Comptroller and Auditor General (CAG) of India, appointed under Article 148 (1), heads the Indian Audit and Accounts Department. Articles 148 (5) and 149 to 151, along with the 1971 Act, define the CAG's duties and powers.