The detailed mandate of the CAG: the range of audits it conducts and the constitutional and statutory framework governing its duties.
- Duties and powers are governed by Article 149 and the Comptroller and Auditor General's (Duties, Powers and Conditions of Service) Act, 1971.
- Conducts three broad kinds of audit: regularity (compliance) audit, propriety audit (judging the wisdom and economy of spending) and performance (efficiency) audit.
- Audits all expenditure from the Consolidated Fund of India and of the States and Union Territories with legislatures, all expenditure from the Contingency Fund and the Public Account, and the accounts of government companies and corporations.
- Submits three audit reports to the President (on appropriation accounts, finance accounts and public undertakings), which go to the Public Accounts Committee (PAC) and the Committee on Public Undertakings.
- Article 151 requires the CAG's reports to be laid before Parliament or the State Legislature.
The three types of audit, Article 149, the 1971 Act and the reports-to-PAC chain deepen the basic CAG facts and are tested in statement-based questions.
The CAG audits the Consolidated Fund, Contingency Fund and Public Account, not just one fund; propriety audit (judging economy) is discretionary, unlike compulsory regularity audit; reporting (Art 151) is distinct from appointment (Art 148).
Art 149 and the 1971 Act define the CAG's regularity, propriety and performance audits; reports go via the PAC under Art 151.