Daily Current Affairs for UPSC : 7 Nov , 2025/What is Central Revenue Audit (CRA) Cadre:

Central Revenue Audit (CRA) & CEA Cadres:

Why in News ? The Comptroller and Auditor General (CAG) of India has granted in-principle approval for the creation of two new specialised cadres within the Indian Audit and Accounts Department (IA&AD). These cadres are part of a major reform initiative aimed at improving centralisation and enhancing audit quality.

 What is Central Revenue Audit (CRA) Cadre:

The Central Revenue Audit (CRA) Cadre will focus exclusively on auditing Central Government revenues.

• The formation of this cadre aims to develop deeper domain expertise in revenue audits.
• Centralisation of audit functions will ensure consistency, efficiency, and improved quality in auditing the government’s revenue streams.

 About Central Expenditure Audit (CEA) Cadre:

The Central Expenditure Audit (CEA) Cadre will specialise in auditing the expenditure of the Central Government.

• The CEA cadre will enable auditors to gain professional specialisation in expenditure-related processes and financial management.
• This specialisation is expected to further improve the quality and accuracy of expenditure audits.

Objective and Implementation:

According to the CAG’s press statement,

• “This reform, which will come into effect from 1st January 2026, aims to build deeper professional expertise and further improve the quality of audit of Central Government finances.”
• Currently, audits of Central receipts and expenditure are performed by multiple offices with dispersed cadre control across various State Civil Audit offices. This leads to fragmentation and inefficiencies.

Key Benefits of the Reform:

• Centralisation of audit operations for better coordination.
• Specialisation leading to enhanced professional competence.
• Improved manpower management, with more flexible deployment.
• Consolidation of 4,000 audit professionals (out of the total CAG strength of 42,000) under these two new cadres.

About CAG: Importance of the Office: ·   The CAG, provided under Article 148, is an independent constitutional authority. ·  He is the head of the Indian Audit and Accounts Department and the guardian of the public purse. ·  CAG ensures accountability of the executive to the legislature in financial matters. ·  Acts as a bulwark of democracy, upholding the Constitution and parliamentary laws in financial administration. Constitutional and Legal Provisions Article/Act Description Article 148 Appointment by the President; salary and service conditions decided by Parliament; expenses charged on the Consolidated Fund of India (CFI); not eligible for further office. Article 149 Duties and powers to be prescribed by Parliament. Article 150 Accounts of Union and States kept in a form prescribed by the President on CAG’s advice. Article 151 CAG’s reports submitted to the President or Governor for laying before Parliament or State Legislature. Article 279 Certifies the net proceeds of taxes, final and binding. CAG (Duties, Powers and Conditions of Service) Act, 1971 Tenure: 6 years or up to 65 years; removal similar to that of a Supreme Court judge; salary and conditions can’t be varied to his disadvantage after appointment. Duties and Powers of the CAG: ·         Audits all expenditure from the Consolidated Fund, Contingency Fund, and Public Account of India and States. ·         Audits receipts and revenues to ensure proper collection and allocation. ·         Audits trading, manufacturing, and profit and loss accounts of government departments.