Comptroller and Auditor General (CAG)

The Comptroller and Auditor General (CAG) of India (Hindi: भारत के नियंत्रक-महालेखापरीक्षक) is an authority, established by the Constitution of India under Chapter V, who audits all receiptsand expenditure of the Government of India and the state governments, including those of bodies and authorities substantially financed by the government. The CAG is also the external auditor of government-owned companies. The reports of the CAG are taken into consideration by the Public Accounts Committees, which are special committees in the Parliament of Indiaand the state legislatures. The CAG is also the head of the Indian Audit and Accounts Service, which has over 58,000 employees across the country.

The CAG is mentioned in the Constitution of India under Article 148 – 151.

The CAG is ranked 9th and enjoys the same status as a judge of Supreme Court of India in Indian order of precedence. The current CAG of India is Shashi Kant Sharma, who was appointed on 21 May 2013. He is the 12th CAG of India and Nationalist.

Recently the CAG under Vinod Rai has constantly been in the limelight for its reports exposing mega corruption, particularly in 2G spectrum scam, CWG scam and Coal mining scam.

The Comptroller and Auditor-General of India is appointed by the President of India following a recommendation by the Prime Minister. On appointment, he/she has to make an oath or affirmation before the President of India.Shashi Kant Sharma’s name was recommended by the government to the President without any public discussion whatsoever, on the criteria used for evaluation and the merits and demerits of available candidates. Was there a shortlist drawn up? If so, on what basis? What qualifications did the candidates possess for being the CAG? In what way was Mr. Sharma considered to have superior credentials? These are some of the many questions that remain unanswered in this age old practice.