The Comptroller and Auditor General (CAG) of India is a constitutional institution, established under Article 148 of the Constitution of India, and is the supreme audit institution of the country. The office's origins trace back to the Government of India Act, 1858, which introduced the concept of auditing government accounts, and the post was formally re-designated as the Comptroller and Auditor General of India in 1884. The CAG was created to be the "guardian of public finance," ensuring that the executive spends public money lawfully, efficiently, and for its intended purpose.
The CAG's duties and powers are primarily governed by Articles 148 to 151 of the Constitution and the Comptroller and Auditor General's (Duties, Powers and Conditions of Service) Act, 1971. Under Section 13 of the 1971 Act, the CAG is mandated to audit all expenditure from the Consolidated Fund of India and of each State, as well as all transactions relating to the Contingency Funds and Public Accounts of the Union and the States. The CAG also audits government companies and corporations. A significant change occurred in 1976 when the CAG was relieved of its accounting functions for the Union Government, separating the roles of 'Comptroller' (accounting) and 'Auditor' (auditing).
The CAG connects directly to the legislative branch, as its audit reports on the Union's accounts are submitted to the President, who causes them to be laid before each House of Parliament, as per Article 151. These reports are then examined by the Public Accounts Committee (PAC), a parliamentary standing committee, which is assisted by the CAG in its deliberations. The CAG holds office for a term of six years or until the age of 65 years, whichever is earlier, and can only be removed in the same manner and on the same grounds as a Judge of the Supreme Court, which ensures its independence.