CAG and Accounts of the Government




In order to ensure uniformity in Government accounting, the Constitution also enjoins that the accounts of the Union and of the States are to be kept in a form prescribed by the President on the advice of the Comptroller & Auditor General. The Comptroller & Auditor General's (Duties, Powers and Conditions of Service) Act, 1971, authorises the Comptroller & Auditor General to lay down for the guidance of Government Department, the general principles of Government accounting and broad principles in regard to audit of receipts and expenditure.  The Comptroller & Auditor General also plays a fiduciary role in federal financial relations. Under Article 279 of the Constitution, he ascertains and certifies the net proceeds of taxes levied and collected by the Union but assigned to the States or distributed between the Union and the States.

Comptroller and Auditor General of India is entrusted with maintaining the accounts of the state governments, in all the states except Goa.

The position of summarised monthly accounts in case of states who have agreed to display on the web site is available here.

Comptroller and Auditor General of India, 9, Deen Dayal Upadhyay Marg, New Delhi 110 124, India