Comptroller and Auditor General Of India

The Comptroller and Auditor General of India(CAG) is appointed by the President of India on the recommendation of the Prime Minister. CAG is an independent body established by the Constitution of India. The Salaries and Other related issues are determined by Parliament Of India.The current CAG is Vinod Rai who is the eleventh CAG of India.

Duties and responsibilities of the CAG:

1. The Comptroller and Auditor General of India inspects the receipts and expenditures of the Government of India.
2. Also, the CAG authority checks for the accounts of State Governments too.
3. He is the head of Indian Audit and Accounts Department.
4. CAG acts as an external auditor for many government recognized institutions and organizations. An external auditor is one who audits the organization but is an independent authority.
5. CAG also works as external auditor for three of UN organizations. They are IAEA(International Atomic Energy Agency), WIPO(World Intellectual Property Organization), WFO(World Food Organization).
6. The CAG must not work in any government organization whether in Central Government or State Government after he ceases to hold the office as per Constitution Of India.

Note: Present CAG has been appointed as the Chairman of UN panel of External Auditors.

Reports of CAG:

1. The audits of Central Government related are submitted to the President who lays them before each House of  the Parliament.
2. The audits related to State Governments are submitted to the Governor of the State who lays them before the Legislative Assembly.

Removal of the CAG: The auditor general faces an impeachment motion for his removal. This motion is applicable to Judge of Supreme Court of India.