The duties of the Comptroller and Auditor General (CAG) of India are outlined in the Constitution of India, and include the following:
- Audit of accounts: The CAG is responsible for auditing the accounts of the Central and State governments, including the receipt and expenditure of all public money.
- Compliance audit: The CAG conducts compliance audits to ensure that government departments and agencies are following the laws, rules, and regulations related to financial management.
- Performance audit: The CAG conducts performance audits to assess whether government departments and agencies are achieving their objectives and using resources efficiently and effectively.
- Special audit: The CAG can conduct special audits on specific matters or issues of public interest, as directed by the President of India or the Parliament.
- Report to Parliament: The CAG submits reports to the Parliament on the audit findings and observations, along with recommendations for improving financial management and governance.
- Examine appropriation accounts: The CAG examines the appropriation accounts of the government to ensure that the money has been spent as per the provisions made by the Parliament.
- Examination of receipts: The CAG examines all receipts and revenues of the government, including taxes, duties, and other fees.
- Examination of public sector undertakings: The CAG audits the accounts of public sector undertakings and other autonomous bodies financed by the government.
- Provide financial advice: The CAG provides financial advice to the government on matters related to financial management, including revenue collection and expenditure control.
Overall, the CAG plays a crucial role in ensuring transparency, accountability, and good governance in the financial management of the government.
