## Powers of the Comptroller and Auditor General (CAG)

The CAG of India has four broad statutory powers that enable effective public audit:

### 1. Power to Inspect Offices

The CAG may inspect any office of accounts under the control of the Union or State Government — including offices responsible for the creation of:

Initial accounts
Subsidiary accounts

### 2. Power to Requisition Documents

The CAG may require that any accounts, books, papers, or other documents relevant to a transaction under audit be sent to a specified place for examination.

### 3. Power to Question and Call for Information

The CAG may:

Put questions or make observations to the person in charge of an office
Call for information required for the preparation of any account or report

### 4. Power to Dispense with Detailed Audit

The CAG may dispense with a detailed audit of any part of the transactions of an account (or class of accounts) and instead apply a limited check as he may determine.

> Note: The extent of audit curtailment under Power 4 rests entirely with the CAG — it is neither negotiable nor open to question by external parties.

Worked example

### Example 1

The CAG suspects irregularities in the procurement records of a State PWD office. Under Power (a), he can physically inspect that office. Under Power (b), he can direct the office to forward all procurement ledgers, vouchers, and correspondence to his office for scrutiny.

### Example 2

During an audit, the CAG finds that checking every individual salary voucher across 10,000 employees would be disproportionate. He exercises Power (d) to apply a limited/test check covering 10% of vouchers instead of 100%.

⚠️ Common exam mistakes

Confusing Power (b) — requiring documents to be sent — with Power (a) — physically inspecting the office. Both are separate rights.
Assuming the CAG must always conduct a 100% detailed audit. He has explicit power to dispense with detail audit and apply limited check.
Forgetting that the power to call for information (Power c) extends to any information needed for preparation of accounts OR reports — not just accounts alone.

Reference: Sections 18–20 (Powers of CAG) — Comptroller and Auditor General's (Duties, Powers and Conditions of Service) Act, 1971

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