The Indian Audit & Accounts Department has a history of over hundred and forty years. The Audit Department was formed in 1860 when Government Accounting and Auditing functions were amalgamated and placed under the Auditor General of India. In 1919, the Auditor General was given statutory recognition. In 1935, the status of the Auditor General was further enhanced and in 1950, when the Constitution came into force, the Auditor General was redesignated as the Comptroller & Auditor General of India. In 1971, the CAG’s DPC (Duties, Powers and Conditions of Service) Act was formulated which defines the duties and powers of the Comptroller & Auditor General of India and derives its authority from article 149 of the Constitution.
The Comptroller & Auditor General of India has a unique position because unlike most countries, the Comptroller & Auditor General of India has been assigned both accounting and auditing functions. He is neither an officer of Parliament nor a functionary of the executive.
Today, the department consists of more than 35,000 staff and 400 officers spread across India.