Who is the Administrative Head of the Indian Audit and Accounts Department?

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SSC CGL 2023 Tier-I Official Paper (Held On: 14 Jul 2023 Shift 1)
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  1. Accountant General
  2. Principal Accountant General
  3. Director General 
  4. The Comptroller and Auditor General

Answer (Detailed Solution Below)

Option 4 : The Comptroller and Auditor General
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Detailed Solution

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The correct answer is The Comptroller and Auditor General.Key Points

  • Comptroller and Auditor General:-
    • The Administrative Head of the Indian Audit and Accounts Department is The Comptroller and Auditor General (CAG).
    • The CAG is a constitutional authority that is responsible for auditing all receipts and expenditures of the Government of India and the state governments.
    • This includes auditing the accounts of various ministries, departments, and public sector undertakings.
    • The CAG is appointed by the President of India for a term of six years.
    • He/she can be removed only through a process of impeachment by the Parliament.
    • The CAG is assisted by a team of officers who are responsible for carrying out the audit work.
    • This team includes Accountant Generals, Principal Accountant Generals, and Director Generals.

Additional Information

  • Accountant General (AG):-
    • It is the head of the state audit offices.
    • There are 28 AG offices in the country, one for each state and union territory.
    • The AG is responsible for conducting audits of the state governments' accounts and reporting the findings to the CAG.
  • Principal Accountant General (PAG):-
    • It is the head of the audit offices for specific sectors such as defence, railways, and posts and telecommunications.
    • The PAGs report to the CAG through the AGs.
  • Director General (DG):-
    • It​ is the head of the audit offices for specific functions such as commercial audits, performance audits, and IT audits.
    • The DGs report to the CAG directly.
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