Comptroller and Auditor General (CAG) has a right to order conduct of supplementary audit and he may also comment upon the audit report within ______ days from the date of receipt of audit report.

The correct answer is 60 days.

Key Points

Comptroller and Auditor General (CAG):

• Article 148 of the Constitution of India establishes the authority of this office.
• The Comptroller and Auditor General of India is the apex authority responsible for external and internal audits of the expenses of the National and state governments. 
• The powers and functions of the CAG are subject to the provisions of the Indian Constitution and any Acts of Parliament, along with the service conditions for the Indian Audits and Accounts Department.

The duties and functions of the CAG as laid down by the Constitution are:

• Audit of all expenditures from the Contingency Fund of India and the Public Account of India as well as the contingency funds and the public accounts of states.
• Audit all trading, manufacturing, profit and loss accounts, balance sheets and other subsidiary accounts of any department of the Central Government and state governments.
• Auditing the receipts and expenditures of the Government of India and each state to ensure that the rules and procedures in that regard are designed to secure an effective check on the assessment, collection and proper allocation of revenue.
• Auditing the receipts and expenditures of the following: All bodies and authorities substantially financed from the Central or state revenue.
• Comptroller and Auditor General (CAG) has a right to order the conduct of a supplementary audit and he may also comment upon the audit report within 60 days from the date of receipt of the audit report.