President Droupadi Murmu has appointed K. Sanjay Murthy as the new Comptroller and Auditor General (CAG) of India. An IAS officer from the 1989 batch, Murthy currently serves as the Secretary of the Department of Higher Education and hails from the Andhra Pradesh cadre.

Appointment Details

K. Sanjay Murthy will take charge as the CAG upon assuming office. He succeeds Girish Chandra Murmu, who has been in the position since August 8, 2020. Girish Chandra Murmu was also the first Lieutenant Governor of Jammu and Kashmir before his tenure as CAG.

Role of the CAG

The Comptroller and Auditor General is responsible for auditing the accounts of all Union and state government departments. This includes sectors such as railways, defense, telecommunications, and India Post. Additionally, the CAG audits over 1,500 public commercial enterprises and more than 400 non-commercial bodies.

Powers and Responsibilities of the CAG

The CAG has the authority to audit any government office or organization. This includes reviewing financial transactions and accessing records and documents necessary for auditing purposes. The CAG's powers are enshrined in Article 149 of the Indian Constitution.

Legislative Framework

The “CAG’s Duties, Powers, and Conditions Act” was enacted in 1971. This legislation governs aspects such as government expenditure, revenue collection, and financial grants, outlining the responsibilities and authority of the Comptroller and Auditor General.

Support Structure

The Indian Audit and Accounts Department (IA&AD) provides operational support to the CAG. It comprises around 600 senior and mid-level officers, along with a subordinate workforce of approximately 47,000 employees.

Key Points for Examination

• IA&AD: This department supports the CAG and consists of about 600 senior officers and 47,000 staff members.
• CAG’s Act of 1971: This act regulates government expenditures, revenue collection, and grant management, detailing the powers and duties of the CAG.
• Article 149: This article of the Constitution defines the powers of the CAG, enabling audits across Union and state government departments and public enterprises.