Addressing the officer trainees of the Indian Audit and Accounts Service, he said an Accountant General was first created in 1858. The post was then re-designated as the Auditor General of India. Under the Constitution of post-Independent India, it came to be known as the Comptroller and Auditor General (CAG).
The President said the Indian Constitution envisages the CAG as an independent constitutional authority.
The Constitution has given the CAG a mandate to help the legislature to keep an eye on the executive. In our parliamentary democracy, the CAG advises the legislature by pointing out mistakes and deviations in expenditure, Mukherjee said.
The audit reports by CAG including those on second generation (2G) spectrum and coal blocks allocations have led to political storms in the country.
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A group of 24 officer trainees of Indian Audit and Accounts Service including two officer trainees from Royal Audit Authority of Bhutan (2014 batch) called on the President at Rashtrapati Bhavan today.
The officer trainees are presently undergoing their professional training at National Academy of Audit and Accounts, Shimla.