CAG creates two specialized cadres to audit central govt’s finances

The aim is to have two specialized cadres with domain expertise in auditing central receipts and expenditures.

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With a view to deepen professional expertise and improve quality of audit, two new specialized cadres have been created by the Comptroller and Auditor General (CAG). The creation of these two centralized cadres—Central Revenue Audit (CRA) Cadre and Central Expenditure Audit (CEA) Cadre—was announced on Thursday.

These cadres will take care of the central government’s finances, with the CRA being responsible for auditing central receipts while the CEA takes care of central expenditure audits.

According to the official version, the idea of centralisation emanated from the need to unify cadre management and ossify fragmented cadres into two specialised streams. The new cadres will lead an army of over 4,000 audit professionals working at senior and assistant levels. Currently, nine Director General (Audit)/Principal Director (Audit) offices audit central receipts and expenditures.

Further, it will lead to a reduction in the number of cadre-controlling authorities from 16 for CRA and 19 for CEA to a single central authority for each vertical.

According to sources, there will be a system of an all-India transfer liability that will enhance the possibility of cadres getting periodic postings near homes or in proximity.Besides, there will be two separate SAS examinations, one each for CRA and CEA cadres. The new cadres will function within the Indian Audit and Accounts Department. The scheme will be operational from January 1, 2026.