The Comptroller & Auditor General of India

• The Comptroller and Auditor General (CAG) of India is an authority, established by the Constitution of India under Chapter V, who audits all receipts and 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 India and the state legislatures.
• The CAG is also the head of the Indian Audit and Accounts Department, which has over 58,000 employees across the country.
• The CAG is ranked 9th and enjoys the same status as a judge of Supreme Court of India in Indian order of precedence.
• 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.
• The salary and other conditions of service of the CAG are determined by the Parliament of India through "The Comptroller and Auditor-General's (Duties, Power and Conditions of Service) Act, 1971". As per the act, his salary is the same as salary of a Judge of Supreme Court of India.