The Comptroller and Auditor General of India (CAG), who is the head of the Supreme Audit Institution of India (SAI) derives his duties and powers mainly from Articles 149 to 151 of the Constitution of India and the Comptroller and Auditor General's (Duties, Powers and Conditions of Service) Act, 1971. Under the provisions of the Constitution of India and the Act, the CAG is the sole auditor of the accounts of the Central (Union) Government and the State Governments. Duties, Powers and Conditions of Service (DPC) Act, 1971 define the duties of the C&AG in relation to the audit of the accounts and the transactions relating to the Consolidated Fund, Contingency Fund and the Public Accounts of the Union, the States and Union Territories.

The reports of the CAG relating to the accounts of the Union and the States are submitted to the President/Governor of the State for being laid before the Parliament/State Legislature. The CAG is also responsible for ensuring a uniform policy of accounting and audit in the Government sector as a whole. The Act authorises the CAG to lay down for the guidance of the Government departments, the general principles of Government accounting and the broad principles in regard to audit of receipts and expenditure.  On behalf of the C&AG, the Accountant General (Audit-II), Kerala performs the above duties as far as the following clusters:

  • Finance
  • Energy and Power
  • Industry and Commerce
  • Transport
  • Environment, Science and Technology
  • Public Works
  • IT and Communication
  • Culture and Tourism
Back to Top