to debt, deposits, remittances, Trading, and manufacturing Profit and loss accounts and balance sheets kept under the order of the President or Governors Receipts and stock accounts. CAG also audits the books of accounts of the government companies as per Companies Act. In addition, the CAG also executes performance and compliance audits of various functions and departments of the government. Recently, the CAG as a part of thematic review on "Introduction of New Trains" is deputing an auditors' team on selected trains, originating and terminating at Sealdah and Howrah stations, to assess the necessity of their introduction. In a path-breaking judgement, the Supreme Court of India ruled that the CAG General could audit private firms in revenue-share deals with government. The CAG has been a regular member of the United Nations' Panel of External Auditors, and has previously served as the Chairman of its Board of Auditors, after being elected in 2011. The CAG is at present serving as external auditor of two UN organisations: Food and Agriculture Organization of the United Nations (FAO) World Health Organization (WHO) Suggested Reforms As the CAG, Vinod Rai was constantly in the limelight for its reports exposing mega corruption, particularly in 2G spectrum case, Commonwealth Games scam, Coal mine allocation scam and others. In November 2009, the as CAG, he requested the government to amend the 1971 Audit Act to bring all private-public partnerships (PPPs), Panchayati Raj Institutions and societies getting government funds within the ambit of the CAG. The amendment further proposes to enhance CAG's powers to access information under the Audit Act. In the past, almost 30% of the documents demanded by CAG officials have been denied to them. The PPP model has become a favourite mode of executing big infrastructure projects worth millions of rupees and these projects may or may not come under the audit purview of the CAG, depending on sources of funds and the nature of revenue sharing agreements between the government and the private entities. As of 2013, it is estimated that 60 percent of government spending does not come under the scrutiny of the CAG. In June 2012, Lal Krishna Advani, a veteran Indian politician and former Deputy Prime Minister of India (as well as former Leader of the Opposition in Indian Parliament), suggested that CAG's appointment should be made by a bipartisan collegium consisting of the prime minister, the Chief Justice of India, the