Two centralised cadres in works for revenue and expenditure audits

New Delhi: The Comptroller and Auditor General (CAG) will create two centralised cadres for revenue and expenditure audits, with an aim to deepen professional expertise and bolster the audit quality of central government finances.

The supreme audit institution has given in-principle approval to create the Central Revenue Audit Cadre and Central Expenditure Audit Cadre within the Indian audit and accounts department, deputy comptroller and auditor general KS Subramanian said.

Currently, the central government's receipts and expenditure audits are mainly handled by offices of nine director general (audit), principal director (audit) and exclusive offices with cadre control dispersed across multiple state offices.


The centralisation will consolidate multiple fragmented cadres into two specialised streams, with more than 4,000 audit professionals at the senior and assistant audit officer levels.

The CAG is planning to submit a report on multi-modal transport and logistics initiatives in the monsoon session of Parliament in 2026. The report is being firmed up in consultation with the Indian Institute of Management (Mumbai).

Additional deputy CAG (Railways) Pravir Pandey said the report could make recommendations on trimming logistic costs, promoting ease of doing business, ensuring seamless cargo transportation and integrating the digital ecosystem.

The Railway Audit Wing is conducting the audits with particular focus on "first mile and last mile" connectivity with logistics hubs in 2025-26. The report could also focus on the National Rail Plan 2021-2030, regulatory and legal frameworks, logistics operations, digitisation, and the ease of doing business in logistics, keeping in mind the global best practices.

The apex government auditor has constituted an integrated audit group to carry out coordinated work across key infrastructure verticals, such as railways, infrastructure, ports, shipping, and waterways.