(DPC) (Duties, Powers and Conditions of Service) Act, 1971 was enacted. As per the various provisions, the duties of the CAG include the audit of: Receipts and expenditure from the Consolidated Fund of India and of the State and Union Territory having legislative assembly. Trading, manufacturing, profit and loss accounts and balance sheets, and other subsidiary accounts kept in any Government department; Accounts of stores and stock kept in Government offices or departments. Government companies as per the provisions of the Companies Act, 2013 Corporations established by or under laws made by Parliament in accordance with the provisions of the respective legislation. Authorities and bodies substantially financed from the Consolidated Funds of the Union and State Governments. Anybody or authority even though not substantially financed from the Consolidated Fund, the audit of which may be entrusted to the CAG. Grants and loans given by Government to bodies and authorities for specific purposes. Entrusted audits e.g. those of Panchayati Raj Institutions and Urban Local Bodies under Technical Guidance & Support (TGS). Compensation The salary and other conditions of service of the CAG are determined by the Parliament of India through "The Comptroller and Auditor-General (Duties, Powers and Conditions of Service) Act, 1971". His salary is same as that of judge of the Supreme court of India. Neither his salary nor rights in respect of leave of absence, pension or age of retirement can be varied to his disadvantage after his appointment. The CAG is not eligible for further office either under the Government of India or under the Government of any State after he has ceased to hold his office. These provisions are in order to ensure the independence of CAG. Removal The CAG can be removed only on an address from both houses of parliament on the ground of proved misbehavior or incapacity. The CAG vacates the office on attaining the age of 65 years or 6-year term, whichever is earlier or by impeachment proceedings. Scope of audits Audit of government accounts (including the accounts of the state governments) in India is entrusted to the CAG of India who is empowered to audit all expenditure from the Consolidated Fund of the union or state governments, whether incurred within India or outside, all revenue into the Consolidated Funds and all transactions relating to the Public Account and the Contingency Funds of the Union and the states. Specifically, audits include: Transactions relating