Important Legal Definitions
Explore legal terms, clear definitions and practical examples.
Comptroller and Auditor General (CAG - Article 148)
Constitutional & Public Law Doctrines
Definition
An independent constitutional authority appointed by the President, functioning as the guardian of the public purse, mandated to audit all receipts and expenditures of the Union and State governments and public corporations.
Example
A CAG audit report tabled before Parliament reveals multi-crore irregularities in military hardware procurement; the Public Accounts Committee examines the report to hold the executive accountable.