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{{About|Comptroller and Auditor General of India|similar title in other jurisdictions|Comptroller

and Auditor General}}

{{Use Indian English|date=February 2014}}

{{Use dmy dates|date=February 2014}}

{{Infobox official post

|post = Comptroller and Auditor General of India

|body =

|native_name =

|insignia = Comptroller and Auditor General of India logo.png

|insigniasize = 100px

|insigniacaption = Logo of Comptroller and Auditor General of India

|department =

|reports_to =

|image = File:Rajiv Mehirshi taking oath as CAG of India.jpg

|imagesize = 160px

|alt =

|incumbent = [[Rajiv Mehrishi]], [[Indian Administrative Service|IAS]]

|incumbentsince = 25 September 2017

|style =

|residence =

|nominator = [[Prime Minister of India]]

|nominatorpost =

|appointer = [[President of India]]

|appointerpost =

|termlength = 6 yrs or up to 65 yrs of age<br> <small>(whichever is earlier)</small>

|inaugural =[[V. Narahari Rao]]

|formation =

|abolished =

|succession =

|deputy = Deputy Comptrollers and Auditors General of India

|salary = {{INRConvert|90|k}} <small>per month</small><ref name="THE COMPTROLLER

name="CAG - Article 148 of Constitution of India"/>

|allegiance =

|commands =

|website = {{url|http://www.cag.gov.in/|Official Website}}


{{Politics of India}}

The '''Comptroller and Auditor General (CAG) of India''' is an authority, established by Article 148
of the [[Constitution of India]], which [[audit]]s all [[receipts]] and [[cost|expenditure]] of the
[[Government of India]] and the [[states and territories of India|state governments]], including
those of bodies and authorities substantially financed by the government. The CAG is also the
[[external auditor]] of [[Government-owned corporations]] and conducts supplementary audit of
government companies, i.e., any non-banking/ non-insurance company in which Union
Government has an equity share of at least 51 per cent or subsidiary companies of existing
government companies. The reports of the CAG are taken into consideration by the [[Public
Accounts Committee (India)|Public Accounts Committee]]s (PACs) and Committees on Public
Undertakings (COPUs), which are special committees in the [[Parliament of India]] and the state
legislatures. The CAG is also the head of the Indian Audit and Accounts Department, the affairs
of which are managed by officers of [[Indian Audit and Accounts Service]], and 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 [[Rajiv Mehrishi]],<ref
name=":44">{{Cite web|url=http://indiatoday.intoday.in/story/rajiv-mehrishi-sunil-arora-
rajasthan-vasundhara-raje-narendra-modi/1/1039631.html|title=Why Rajiv Mehrishi's and Sunil
Arora's appointments are Rajasthan's loss and the Centre's gain|last=Parihar|first=Rohit|
date=September 3, 2017|editor-last=Kumar|editor-first=Ganesh|editor2-last=Udayakumar|
editor2-first=Radha|website=[[India Today]]|access-date=September 7, 2017}}</ref><ref>{{Cite
secretary-rajiv-mehrishi-to-be-next-cag/articleshow/60813451.cms|title=Former home
secretary Rajiv Mehrishi to be next CAG|last=|first=|date=September 24, 2017|website=[[The
Economic Times]]|access-date=September 25, 2017}}</ref><ref>{{Cite web|
Mehrishi-to-be-next-CAG-of-India.html|title=Former home secretary Rajiv Mehrishi to be next
CAG of India|last=|first=|date=September 24, 2017|website=Live Mint|publisher=[[HT Media
Ltd]]|access-date=September 25, 2017}}</ref><ref>{{Cite web|
16760142.html|title=रराजजीव महररर्षि हहोंगगे अगलगे कक ग, ससोमवरार सगे ससंभराललेंगगे करारर्षिभरार|last=|first=|date=September 24,
2017|website=[[Dainik Jagran]]|language=[[Hindi]]|trans-title=Rajiv Mehrishi will be the next
CAG, will assume charge on Monday|access-date=September 25, 2017}}</ref><ref>{{Cite web|
cag-5703355-NOR.html|title=पपूवर्षि हसोम सगेकगेटरजी रराजजीव महररर्षि बनगे नए CAG, कल पगेरसडलेंट कसोरवसंद रदलराएसंगगे शपथ|last=|
first=|date=September 24, 2017|website=[[Dainik Bhaskar]]|language=[[Hindi]]|trans-
title=Former Home Secretary Rajiv Mehrishi becomes the new CAG, President Kovind will swear
him in tomorrow|access-date=September 25, 2017}}</ref> who assumed office on 25
September 2017. He is the 13th CAG of India.

== Appointment ==

The [[Comptroller]] and Auditor-General of India is appointed by the [[President of

India]]<ref>Constitution of India, Article 148 for the period of six years.1</ref> following a
recommendation by the [[Prime Minister of India|Prime Minister]]. On appointment, he/she has
to make an oath or affirmation before the President of India.

===Oath or affirmation===

"I,(name of the person being appointed), having appointed Comptroller and Auditor-General of
India do swear in the name of God/solemnly affirm that I will bear true faith and allegiance to
the Constitution of India as by law established, that I will uphold the sovereignty and integrity of
India, that I will duly and faithfully and to the best of my ability, knowledge and judgement
perform the duties of my office without fear or favour, affection or ill-will and that I will uphold
the Constitution and the laws.

===Duties of the CAG===

As per the provisions of the constitution, the CAG’s (DPC) (Duties, Powers and Conditions of
Service) Act, 1971 was enacted. As per the various provisions, the duties of the CAG include the
audit of:

* Receipts and expenditure from the Consolidated Fund of India and of the State and Union
Territory having legislative assembly.

* Trading, manufacturing, profit and loss accounts and balance sheets, and other subsidiary
accounts kept in any Government department; Accounts of stores and stock kept in Government
offices or departments.

* Government companies as per the provisions of the Companies Act, 2013.

* Corporations established by or under laws made by Parliament in accordance with the

provisions of the respective legislation.

* Authorities and bodies substantially financed from the Consolidated Funds of the Union and
State Governments. Anybody or authority even though not substantially financed from the
Consolidated Fund, the audit of which may be entrusted to the C&AG.

* Grants and loans given by Government to bodies and authorities for specific purposes.

* Entrusted audits e.g. those of Panchayati Raj Institutions and Urban Local Bodies under
Technical Guidance & Support (TGS).

=== Recent achievements ===

Recently the CAG under [[Vinod Rai]] has constantly been in the limelight for its reports exposing
mega corruption, particularly in [[2G spectrum case]], [[Concerns and controversies over the
2010 Commonwealth Games|Commonwealth Games scam]] and other scams.<ref name="A
watchdog that bites">{{cite news |title=A watchdog that bites |
url=http://www.thehindu.com/opinion/editorial/article3796000.ece |accessdate=27 August
2012 |newspaper=The Hindu |date=20 August 2012 |
url=http://www.thehindu.com/opinion/editorial/article3796000.ece |archivedate=27 August
2012 |location=Chennai, India |deadurl=yes |df=dmy }}</ref><ref name="CAG 'activism' gets
the thumbs up">{{cite news |title=CAG ‘activism’ gets the thumbs up |
url=http://www.deccanherald.com/content/183601/cag-activism-gets-thumbs-up.html |
accessdate=27 August 2012 |newspaper=Deccan Herald |author=B S Arun |
url=http://www.deccanherald.com/content/183601/cag-activism-gets-thumbs-up.html |
archivedate=27 August 2012 |quote="Corporate India needs to go through a phase of reflection
and soul searching" |deadurl=yes |df=dmy }}</ref>
=== Suggested reforms ===

In June 2012, [[Lal Krishna Advani]] a veteran Indian politician and former [[Deputy Prime
Minister of India]] (as well as former [[Leader of the Opposition (India)|Leader of the
Opposition]] in [[Parliament of India|Indian Parliament]])<ref>{{cite web|title=Members
publisher=Lok Sabha of India/National Informatics Centre, New Delhi|accessdate=27 April 2011|
bers/Biography.aspx?mpsno=9|archivedate=29 April 2011|df=dmy-all}}</ref> suggested that
CAG's appointment should be made by a [[bipartisan]] [[collegium]] consisting of the prime
minister, the [[Chief Justice of India]], the [[Ministry of Law and Justice (India)|Law Minister]]
and the Leaders of the Opposition in the Lok Sabha and the Rajya Sabha.<ref
name="Karunanidhi backs Advani's view on collegium to appoint CAG, EC">{{cite news|
title=Karunanidhi backs Advani's view on collegium to appoint CAG, EC|
backs-collegium-l-k-advani|accessdate=5 October 2012|newspaper=Times of India|date=5 June
2012}}</ref><ref name="Karunanidhi backs Advani's plea for collegium">{{cite news|
title=Karunanidhi backs Advani's plea for collegium|
url=http://www.thehindu.com/news/national/article3493632.ece|accessdate=5 October 2012|
newspaper=The Hindu|date=5 June 2012|location=Chennai}}</ref> Subsequently, [[M
Karunanidhi]], the head of [[Dravida Munnetra Kazhagam]] (DMK) party and five times [[Chief
Minister of Tamil Nadu]]<ref>{{cite web|url=http://www.dmk.in/ |title=DMK's Official
Homepage-Chennai-Tamilnadu-India 800x600 screen resolution |publisher=Dmk.in |date=9
December 2011 |accessdate=24 January 2012}}</ref> supported the suggestion. Advani made
this demand to remove any impression of bias or lack of transparency and fairness because,
according to him, the current system was open to "manipulation and [[partisanship]]".<ref
name="Karunanidhi backs Advani's view on collegium to appoint CAG, EC"/><ref
name="Karunanidhi backs Advani's plea for collegium"/> Similar demand was made by many
former CEC's such as [[B B Tandon]], [[N Gopalaswamy]] and [[S Y Quraishi]],<ref
name="Collegium needed to select EC: SY Quraishi">{{cite news|title=Collegium needed to
select EC: SY Quraishi|url=http://articles.timesofindia.indiatimes.com/2012-07-
16/india/32697233_1_collegium-sy-quraishi-election-commissioner|accessdate=5 October
2012|newspaper=Times of India|date=16 July 2012}}</ref> however the government did not
seem too keen.<ref name="Ex-CECs backed collegium, Law Ministry not too keen">{{cite news|
title=Ex-CECs backed collegium, Law Ministry not too keen|
keen/960128/0|accessdate=5 October 2012|newspaper=Indian Express|date=10 June
CPI MP [[Gurudas Dasgupta]] wrote a letter to the PM and demand CAG has appointed by the
collegium of consisting the PM, the CJI and the leader of the opposition in Lok Sabha but the PM
declined. Former CAG V. K. Shunglu has suggested in its CWG scam report that CAG be made a
multi-member body.<ref name="CAG itself needs an auditor: Shunglu panel">{{cite news|
title=CAG itself needs an auditor: Shunglu panel|
panel/articleshow/7954000.cms|accessdate=24 October 2017|newspaper=Times of India|
date=12 April 2011}}</ref>

PMO minister [[V. Narayanasamy|V.Narayanasamy]] in his interview with [[Press Trust of India|
PTI]] said Government is considering the Shunglu panel report but PM and Finance Minister
declined it. Later V. Narayanasamy said he misquoted but PTI reaffirmed it.<ref name="PTI
stands by its report on Narayanasamy">{{cite news|title=PTI stands by its report on
narayanasamy/article4088299.ece|accessdate=24 October 2017|newspaper=The Hindu|
date=12 September 2016}}</ref>

rvice) Act, 1971". His salary is same as that of judge of the Supreme court of India. Neither

leave of absence, pension or age of retirement can be varied to his disadvantage ''after'' his
appointment. The CAG is not eligible for further office either under the [[Government of India]]
or under the Government of any State after he has ceased to hold his office. These provisions are
in order to ensure the ''independence'' of CAG.<ref name="CAG - Article 148 of Constitution of
India">{{cite web |
url=http://saiindia.gov.in/english/home/about_us/mandate/Constitutional/Constitutional.html |
title=CAG – Article 148 of Constitution of India | accessdate=6 April 2012 | deadurl=yes |
about_us/mandate/Constitutional/Constitutional.html | archivedate=28 December 2011 |
df=dmy-all }}</ref><ref name="Chapter V - Constitution of India">{{cite encyclopedia|
title=Chapter V - Constitution of India|encyclopedia=|
d_Auditor-General_of_India.7D|accessdate=6 April 2012|date=}}</ref>

{| class="wikitable" style="margin:1ex 0 1ex 1ex;"

|- colspan="3" style="text-align:center;"

|+ '''Salary of CAG'''
! Date !! Salary


| 1 January 2006 || style="text-align:right;"| {{INRConvert|90|k}}<ref name="THE

1971">{{cite web|url=http://www.cag.gov.in/html/about_legal_dpc.htm|title=THE
1971|publisher=CAG India|accessdate=27 August 2012|
url=http://www.cag.gov.in/html/about_legal_dpc.htm|archivedate=27 August 2012|
deadurl=yes|df=dmy}}</ref><ref name="HC and SC Judges Salaries and Conditions of Service
Amendment Bill 2008">{{cite web|title=The High Court and Supreme Court Judges Salaries and
Conditions of Service Amendment Bill 2008|
publisher=PRS India}}</ref>


== Removal ==

The CAG can be removed only on an address from both house of parliament on the ground of
proved misbehaviour or incapacity. The CAG vacates the office on attaining the age of 65 years
age even without completing the 6 years term by impeachment also.

== Indian Audit and Accounts Service ==

{{Main|Indian Audit and Accounts Service}}

The [[Constitution of India]] [Article 148] provides for an independent office to the CAG of India.
He or she is the head of Indian Audit and Accounts Department. He/She has a duty to uphold the
Constitution of India and laws of the Parliament to safeguard the interests of the public
exchequer. The Indian Audit and Accounts Service aids the CAG in the discharge of his/her

== Scope of audits ==

{{Quote box

|quote = "CAG is not a munimji or an accountant or something like that... He is a constitutional

authority who can examine the revenue allocation and matters relating to the economy. CAG is
the principal auditor whose function is to go into the economy, effectiveness and efficiency of
the use of resources by the government. If the CAG will not do, then who else will do it"

|source = – Observation of a bench of [[Supreme Court of India]] while dismissing a petition

challenging CAG reports on 2G spectrum, Coal Blocks Allotment, etc.<ref name="SC Rejects PIL
Against CAG Examining Coal Allotment">{{cite news|title=SC Rejects PIL Against CAG Examining
Coal Allotment |url=http://news.outlookindia.com/items.aspx?artid=776877 |accessdate=1
October 2012 |newspaper=Outlook India |date=1 October 2012 |
aspx?artid=776877 |archivedate=1 October 2012 |deadurl=yes |df=dmy }}</ref>|width = 25%


Audit of government accounts (including the accounts of the state governments) in India is
entrusted to the CAG of India who is empowered to audit all expenditure from the Consolidated
Fund of the union or state governments, whether incurred within India or outside, all revenue
into the Consolidated Funds and all transactions relating to the Public Accounts and the
Contingency Funds of the Union and the states. Specifically, audits include:

* [[financial transaction|Transactions]] relating to [[debt]], [[Deposit account|deposit]]s,

[[remittances]], Trading, and manufacturing

* [[income statement|Profit and loss accounts]] and [[balance sheet]]s kept under the order of
the [[President of India|President]] or [[Governors and Lieutenant-Governors of states of India|

* Receipts and stock accounts. CAG also audits the books of accounts of the government
companies as per Companies Act.

In addition, the CAG also executes performance and compliance audits of various functions and
departments of the government. Recently, the CAG as a part of thematic review on "Introduction
of New Trains" is deputing an auditors' team on selected trains, originating and terminating at
Sealdah and Howrah stations, to assess the necessity of their introduction.<ref>{{cite news|
trains-introduced-by-Mamata-Banerjee/articleshow/14829314.cms | title= Comptroller and
Auditor General lens on trains introduced by Mamata Banerjee| date= 12 July 2012 | work=The
Times Of India}}</ref> In a path-breaking judgement, the Supreme Court of India ruled that the
CAG General could audit private firms in revenue-share deals with government.
CAG has been elected the Chairman of the [[United Nation]]s' Board of Auditors.<ref
name="CAG Vinod Rai elected U.N. external audit panel chief">{{cite news |
panel/articleshow/11039779.cms | title=CAG Vinod Rai elected U.N. external audit panel chief |
date=8 December 2011 | accessdate=28 February 2012 | work=The Times Of India}}</ref><ref
name="CAG Vinod Rai to head UN audit panel">{{cite news |
panel/articleshow/11039779.cms | title=CAG Vinod Rai to head UN audit panel | date=9
December 2011 | accessdate=28 February 2012 | work=The Times Of India}}</ref>CAG has been
appointed as external auditor of eleven UN organisations<ref>{{cite web|
url=http://www.un.org/en/auditors/panel/mandate.shtml |title= United Nations Panel of
External Auditors | publisher=United Nations | accessdate= 24 October 2017}}</ref>:

* [[World Intellectual Property Organization]] (WIPO),

* [[United Nations Secretariat]] (Volume 1),

* [[United Nations Children's Fund]] (UNICEF),

* United Nations Escrow (Iraq) Account,

* [[United Nations Joint Staff Pension Fund]] (UNJSPF),

* Strategic Heritage Plan (SHP),

* [[United Nations Compensation Commission]] (UNCC),

* [[International Trade Centre]] (ITC)-Capital Master Plan (CMP),

* [[United Nations Office for Project Services]] (UNOPS),

* Information Communication Technology (OICT),

* Umoja.

Mr Omkar Goswami is an Indian who is presently one of the External Auditors of the UN
organisation [[World Food Programme]] (WFP) headquartered at Rome, Italy.<ref>{{cite web |
url=http://executiveboard.wfp.org/audit-committee | title=Audit Committee - World Food
Programme | publisher=World Food Programme | accessdate=24 October 2017 }}</ref>
== Reforms suggested by former CAG Vinod Rai ==

In November 2009, the CAG requested the government to amend the 1971 Audit Act to bring all
private-public partnerships (PPPs), Panchayti Raj Institutions and societies getting government
funds within the ambit of the CAG.The amendment further proposes to enhance CAG’s powers
to access information under the Audit Act. In the past, almost 30% of the documents demanded
by CAG officials have been denied to
accept-cag-s-request-for-more-powers Four years on, UPA govt yet to accept CAG's request for
more powers | Latest News & Updates at DNAIndia.com<!-- Bot generated title -->]</ref> The
PPP model has become a favourite mode of executing big infrastructure projects worth millions
of rupees and these projects may or may not come under the audit purview of the CAG,
depending on sources of funds and the nature of revenue sharing agreements between the
government and the private entities. Currently, it is estimated that 65 percent of government
spending does not come under the scrutiny of the
1221390.html After shaking and hurting the govt he is retiring - News Oneindia<!-- Bot
generated title -->]</ref>

== Prominent audit reports ==

Following are some of the most debated CAG reports:

=== 2G Spectrum allocation ===

{{main|2G Spectrum case}}

A CAG report on issue of Licences and Allocation of 2G Spectrum<ref>{{cite web|

%20Performance_Audits/Report_no_19/Report_no_19.html|title=Report No. -19 of 2010-11 for
the period ended March 2010 Performance Audit of Issue of Licences and Allocation of 2G
Spectrum by the Department of Telecommunications ( Ministry of Communications and
Information Technology)|publisher=CAG|accessdate=17 April 2015|deadurl=yes|
archivedate=29 November 2014|df=dmy-all}}</ref> resulted in a huge controversy. The report
estimated that there was a ''presumptive loss'' of {{INRConvert|1766|b}} by the [[United
Progressive Alliance]] (UPA) government.<ref>{{cite web|
url=http://cag.gov.in/html/reports/civil/2010-11_19PA/Telecommunication%20Report.pdf |
title=Performance Audit Report on the Issue of Licences and Allocation of 2G Spectrum |
accessdate=5 January 2012 |deadurl=yes |
010-11_19PA/Telecommunication%20Report.pdf |archivedate=21 March 2012 |df=dmy }}</ref>
In a [[chargesheet]] filed on 2 April 2011 by the investigating agency [[Central Bureau of
Investigation|Central Bureau of Investigation (CBI)]], the agency pegged the loss at
{{INRConvert|310|b}}<ref name="Indiatimes 2G loss">{{cite news|
2g|newspaper=Times of India | title=2G loss? Govt gained over Rs.3,000cr: Trai | date=7
September 2011}}</ref>

All the speculations of profit, loss and no-loss were put to rest on 2 February 2012 when the
[[Supreme Court of India]] on a [[Public Interest Litigation|public interest litigation (PIL)]]
declared allotment of spectrum as ''"unconstitutional and arbitrary"'' and quashed all the 122
licenses issued in 2008 during tenure of [[A. Raja]] (then [[Ministry of Communications and
Information Technology (India)|minister for communications & IT]] in the UPA government) the
main accused.<ref name="SC quashes 122 licences">{{cite news|title=SC quashes 122 licences|
licences-2g-spectrum-allotment-case|newspaper=Times of India | date=2 February 2012}}</ref>
The court further said that [[A. Raja]] "wanted to favour some companies at the cost of the
public exchequer" and "virtually gifted away important national asset".<ref>{{cite news|title=2G
verdict: A Raja 'virtually gifted away important national asset', says Supreme Court|
national-asset-says-Supreme-Court/articleshow/11728003.cms|newspaper=Times of India |
date=2 February 2012}}</ref>

Revenue loss calculation was further established on 3 August 2012 when according to the
directions of the Supreme Court, [[Govt of India]] revised the reserve price for 2G spectrum to
{{INRConvert|140|b}}<ref name="Cabinet sets Rs 14,000 cr as reserve price for 2G
spectrum">{{cite news|title=Cabinet sets Rs 14,000 cr as reserve price for 2G spectrum|
spectrum-404702.html|accessdate=8 August 2012|newspaper=Firstpost|date=4 August
2012}}</ref><ref name="Cabinet decision on 2G auction price demolishes zero-loss
theory">{{cite news|title=Cabinet decision on 2G auction price demolishes zero-loss theory|
accessdate=8 August 2012|newspaper=The Hindu|date=8 August 2012|location=Chennai,

However, the special court in New Delhi acquitted all accused in the 2G spectrum case including
prime accused A Raja and Kanimozhi on December 21, 2017, the verdict was based on the fact
that [[Central Bureau of Investigation|CBI]] could not find any evidence against the accused in
those 7 years. Per the judgement, "Some people created a scam by artfully arranging a few
selected facts and exaggerating things beyond recognition to astronomical levels."

=== Coal Mine Allocation ===

{{main |Coal Mining Scam}}

A 2012 CAG report on Coal Mine Allocation<ref>{{cite web|

No_7.html|title=Report No. - 7 of 2012-13 for the period ended March 2012 - Performance
Audit of Allocation of Coal Blocks and Augmentation of Coal Production (Ministry of Coal)|
publisher=CAG|accessdate=17 April 2015|deadurl=yes|
/2012_2013/Commercial/Report_No_7/Report_No_7.html|archivedate=24 February 2015|
df=dmy-all}}</ref> received massive media and political reaction as well as public outrage.
During the 2012 monsoon session of the Parliament, the [[Bharatiya Janata Party|BJP]]
protested the Government's handling of the issue demanding the resignation of the prime
minister and refused to have a debate in the Parliament. The deadlock resulted in Parliament
functioning only seven of the twenty days of the session.<ref>{{cite web|
ends_1737812|title=Turmoil-ridden Monsoon session of Parliament ends|publisher=DNA|
accessdate=7 September 2012}}</ref><ref>{{cite web|
archive-date=3 January 2013|title=Stalling Parliament is also a part of Democracy|last=|first=|
date=|website=|publisher=|accessdate=7 September 2012}}</ref>
The CAG report criticised the Government by saying it had the authority to allocate coal blocks
by a process of competitive bidding, but chose not to.<ref name="CAG report">{{cite web|
Performance Audit, Allocation of Coal Blocks and Augmentation of Coal Production by Coal India
Limited" Report of the Comptroller and Auditor General of India (Union Government
(Commercial))|publisher=Comptroller and Auditor General of India (Union Government
(Commercial))|accessdate=8 September 2012}} Hereafter Draft CAG Report.</ref> As a result,
both [[State-owned enterprise|public sector enterprises]] (PSEs) and private firms paid less than
they might have otherwise. In its draft report in March, the CAG estimated that the "windfall
gain" to the allocatees was {{INRConvert|10673|b}}.<ref name="CAG report" /> The CAG Final
Report tabled in Parliament put the figure at {{INRConvert|1856|b}}<ref>{{cite news|
coalgate-allegations/ | work=The Wall Street Journal | title=Transcript: Prime Minister
Manmohan Singh Counters 'Coalgate' Allegations - India Real Time - WSJ}}</ref>

While the initial CAG report suggested that coal blocks could have been allocated more
efficiently, resulting in more revenue to the government, at no point did it suggest that
corruption was involved in the allocation of coal. Over the course of 2012, however, the question
of corruption came to dominate the discussion. In response to a complaint by the BJP, the
[[Central Vigilance Commission]] (CVC) directed the CBI to investigate the matter. The CBI named
a dozen Indian firms in a [[First Information Report]] (FIR), the first step in a criminal
investigation. These FIRs accuse them of overstating their net worth, failing to disclose prior coal
allocations, and hoarding rather than developing coal allocations.<ref
hid-earlier-allocations-to-get-new-blocks-says-CBI/Article1-925788.aspx Firms hid earlier
allocations to get new blocks, says CBI - Hindustan Times<!-- Bot generated title -->]
{{webarchive |
news/NewDelhi/Firms-hid-earlier-allocations-to-get-new-blocks-says-CBI/Article1-925788.aspx |
date=4 November 2013 }}</ref><ref>[http://zeenews.india.com/news/nation/coalgate-now-
dmk-leader-in-the-dock_798230.html Coalgate: Now, DMK leader in the dock<!-- Bot generated
title -->]</ref> The CBI officials investigating the case have speculated that bribery may be
involved.<ref name="hindustantimes.com"/>

=== Fodder scam ===

{{main|Fodder scam}}
The scandal was first exposed due to the CAG report in the matter in December 1995. The report
alleged of fraudulent withdrawal of government funds worth {{INRConvert|9.5|b}} in the
[[Bihar]] animal husbandry department against non-existent supplies of fodder and
medicines.<ref name="CBI orders prosecution of Laloo, Mishra in fodder scam">{{cite news|
title=CBI orders prosecution of Laloo, Mishra in fodder scam|
url=http://www.rediff.com//news/apr/28bihar.htm|accessdate=1 October 2012|
newspaper=Rediff.com|date=April 1996|
8bihar.htm|archivedate=31 May 2010}}</ref> Subsequently, based on [[Patna High Court]]'s
orders, CBI investigated the case and registered as many as 63 cases. Many accused have been
convicted while many cases are still under [[trial (law)|trial]].<ref name="toi2007jsd">{{Citation|
title=Fodder scam case: 58 convicted, given jail terms |newspaper=Times of India |date=31 May
2007 |accessdate=5 November 2008 |
url=http://www1.timesofindia.indiatimes.com/articleshow/2088947.cms |quote=Snippet: ''... A
total 63 cases were registered in the scam and 41 were transferred to Jharkhand after it was
created from Bihar in November 2000 ... The CBI has filed charge sheets in almost every case and
trials are under progress. Till now the special CBI court has passed judgment in 16 cases and
nearly 200 accused in different cases have been punished with two to seven years imprisonment
...''12121 |deadurl=yes |
s.com/articleshow/2088947.cms |archivedate=1 May 2009 }}</ref>

=== Krishna-Godavari (KG) D-6 gas block ===

The oil ministry imposed a fine of ₹7000 crores on [[Mukesh Ambani]]'s company for the sharp
drop in production of gas and violations mentioned in CAG's 2011 report. Oil ministry did not
approve company's US$7.2 billion stake in deal with
on-reliance/ Steep Fall in Gas Output: Rs 7000cr Fine on Reliance | IndiaWires<!-- Bot generated
title -->] {{webarchive|
/steep-fall-in-gas-output-rs-7000cr-fine-on-reliance/ |date=29 October
2013 }}</ref><ref>[http://www.newsbullet.in/india/34-more/36279-reddy-upset-over-transfer-
from-oil-ministry] {{webarchive|
more/36279-reddy-upset-over-transfer-from-oil-ministry|date=29 October
2013}}</ref><ref>{{cite news|
ministry-creates-a-political-storm/articleshow/17011133.cms | work=The Times Of India |
title=Jaipal Reddy's shift from Oil Ministry creates a political storm | date=30 October
2012}}</ref> So [[Jaipal Reddy]] known for his honesty was shifted from oil ministry to the
[[Ministry of Science and Technology (India)|Science and Technology ministry]] owing to
pressure from [[Reliance Industries|Reliance group of Industries]].<ref>{{cite news|
bjp-sp/article4043609.ece | location=Chennai, India | work=The Hindu | first=B. Muralidhar |
last=Reddy | title=PM owes an explanation on shifting Jaipal Reddy: BJP, SP | date=29 October
D6-gas-block-resumes/2013/05/11/article1584583.ece CAG audit of Krishna-Godavari D6 gas
block resumes - The New Indian Express<!-- Bot generated title -->]</ref> RIL allowed the CAG to
begin the audit in April this year<!-- which year?? Mention the year!! --> after stalling it for a
year. But unresolved issues could stall audit of KG Basin
could-stall-audit-of-kg-basin-again dna special: Unresolved issues could stall audit of KG Basin,
again | Latest News & Updates at DNAIndia.com<!-- Bot generated title -->]</ref> Then Reliance
appointed Defence Secretary [[Shashi Kant Sharma|Shashikant Sharma]] as new CAG to audit KG
Basin, said [[Prashant Bhushan]].<ref>[http://www.business-standard.com/article/current-
affairs/new-cag-is-a-weak-bureaucrat-says-prashant-bhushan-113052100905_1.html Bhushan
questions new CAG selection | Business Standard<!-- Bot generated title -->]</ref> In KG D-6,
most of the cost had been recovered by the private player and the increase in price would only
go as profit. About 90% of receipts from K-G D-6 were so far booked as expenditure and in the
remaining 10%, only 1% was paid to the government and rest 9% went to the operator as
profit.<ref>{{cite news| url=http://timesofindia.indiatimes.com/business/india-business/CAG-
may-look-into-likely-profit-for-RIL-from-gas-price-hike/articleshow/20869584.cms | work=The
Times Of India | title=CAG may look into likely profit for RIL from gas price hike - The Times of
India | date=2 July 2013}}</ref>

== List of Comptroller and Auditors General of India ==

{| class="wikitable"


! No.

! Comptroller and Auditor General of India

! Year tenure began

! Year tenure ended


| [[V. Narahari Rao]]

| 1949

| 1954



| [[A. K. Chanda]]

| 1954

| 1960



| [[A. K. Roy]]

| 1960

| 1966



| [[S. Ranganathan]]

| 1966

| 1972



| [[A. Bakshi]]

| 1972

| 1978


| [[Gian Prakash]]

| 1978

| 1984



| [[T. N. Chaturvedi]]

| 1984

| 1990



| [[C. G. Somiah]]

| 1990

| 1996



| [[V. K. Shunglu]]

| 1996

| 2002


| 10

| [[VN Kaul]]

| 2002

| 2008

| 11

| [[Vinod Rai]]

| 2008

| 2013


| 12

| [[Shashi Kant Sharma]]

| 2013

| 2017


| 13

| [[Rajiv Mehrishi]]

| 2017

| Incumbent(6 years or 65 years of age, whichever is earlier)



Source:<ref name="Former CAG">{{cite web |

url=http://saiindia.gov.in/english/home/about_us/former.html | title=Former CAG |
accessdate=9 May 2012 | deadurl=yes |
about_us/former.html | archivedate=18 April 2012 | df=dmy-all }}</ref>


== References ==


== External links ==
* {{cite web | title = Official website of the Comptroller and Auditor General of India | url =
http://cag.gov.in/ | accessdate = 19 January 2009}}

* [http://www.indiaenvironmentportal.org.in/category/publisher/comptroller-and-auditor-
general-india Reports by Comptroller and Auditor General of India]

[[Category:Comptrollers in India]]

[[Category:Government audit]]