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The Comptroller and Auditor General (CAG) is a constitutional functionary, independent of Parliament/legislature and executives. The CAG is responsible for
The Comptroller and Auditor General is also responsible of compilation of accounts of the State Government, authorisation of pensionary benefits of selected categories of employees, maintenance of provident funds accounts of State Government employees of most State Governments.
These audit and accounting functions are carried out by the Indian Audit and Accounts Department (IA & AD) which functions under the Comptroller and Auditor General of India.
The Comptroller and Auditor General is the sole authority prescribed in the Constitution entrusted with the responsibility of audit of accounts of the Union and of the States. It is the duty of the Comptroller and Auditor General to audit receipts and expenditure of the Union and each State and the Union Territory Governments. The audit reports of the Comptroller and Auditor General are placed before Parliament or the legislature of the State or the Union Territory, as the case may be. The duties of the Comptroller and Auditor General also extend to audit of Government companies and corporations and bodies and authorities in accordance with the laws made by the legislature and rules made there under.
The broad objectives of audit are to ensure legality, regularity, economy, efficiency and effectiveness of financial management and public administration mainly through assessment as to: