Why in News?
The CAG has approved creation of two new specialised cadres — Central Revenue Audit (CRA) and Central Expenditure Audit (CEA) — within the Indian Audit and Accounts Department from January 1, 2026, to enhance domain expertise and centralise audit functions.
Description:
Constitutional Basis:
- Article 148 → Provides for independent office of CAG
- Article 149 → Duties & powers decided by Parliament (CAG Act 1971)
- Article 150 → Accounts format of Union & States as advised by CAG
- Article 151 → CAG reports to President/Governor → laid before legislature
- Article 279 → CAG certifies net proceeds of taxes
Appointment & Conditions:
- Appointed by President (Warrant under hand & seal)
- Salary & service conditions determined by Parliament
- Expenses of CAG office charged on CFI (Consolidated Fund of India)
- Not eligible for further Govt office after tenure → ensures independence
- Removal like SC Judge (impeachment type)
- Tenure: 6 years or 65 years whichever earlier (CAG Act 1971)
Nature & Importance:
- Head of Indian Audit & Accounts Department
- Guardian of Public Purse
- Ensures financial accountability of Centre + States
- Major bulwark of Indian Parliamentary Democracy
Audit Coverage:
- Consolidated Fund of India / State CF / UT CF
- Contingency Fund (Centre + States)
- Public Account (Centre + States)
- Govt departments / P&L Accounts / Trading accounts / Balance Sheets
- Can audit other bodies/Local bodies when requested by President/Governor
Relation with PAC:
- CAG submits 3 reports → Appropriation / Finance / PSU report
- CAG = guide, friend, philosopher of PAC
India vs Britain difference:
| India CAG | Britain CAG |
| Only Auditor General | Comptroller + Auditor General both |
| Audits after expenditure | Can prevent withdrawal |
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