Who is a Comptroller & Auditor General of India?
Article 148 of the constitution of India provides for an independent office of the Comptroller & Auditor General of India. He is the head of the Indian Audit and Accounts Departments. Generally a person with long administrative experience and knowledge of accounts is appointed as Comptroller & auditor General by the President of India. He / she hold the office for 6 years or till 65 years of age. President can remove CAG from office on grounds of proved misbehavior and incapacity, however removal order are issued by the president on recommendation of two houses of parliament. Salary of the Comptroller & Auditor General of India is drawn from Consolidated Fund of India.
The main accounting functions of CAG prior to 1976 were maintenance of state and central government accounts, making their annual summary. CAG was relived from accounting functions in 1976 and the main duty now is auditing functions only.
The current CAG is Vinod Rai, a 1972 batch Kerala cadre officer of IAS since 2008.