Discuss the Duties and Powers of Comptroller and Auditor General of Inida.

The Comptroller and Auditor General (CAG) of India is a constitutional authority responsible for auditing the accounts of the central and state governments. The CAG plays a crucial role in ensuring transparency, accountability, and financial discipline in public administration. The office of the CAG is established under Article 148 of the Indian Constitution, and its powers and responsibilities are outlined in the Comptroller and Auditor General’s (Duties, Powers, and Conditions of Service) Act, 1971.

Duties of the Comptroller and Auditor General of India

1. Audit of Receipts and Expenditure: The CAG audits all receipts and expenditures of the Union and State governments, ensuring that public funds are used efficiently and as per the law. This includes tax revenue, non-tax revenue, and grants-in-aid received from the government.

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