Overview
- The CAG approved in principle two all‑India streams — Central Revenue Audit and Central Expenditure Audit — to professionalise revenue and expenditure reviews.
- The scheme takes effect on January 1, 2026 with separate SAS examination tracks for CRA and CEA, and the Finance & Communication Audit stream merged into CEA.
- The reorganisation consolidates over 4,000 Senior and Assistant Audit Officers and replaces 16 and 19 cadre‑controlling authorities with a single central authority in each vertical.
- Officers will have all‑India transfer liability under transparent policies overseen by a transfer and posting board to balance organisational needs and career progression.
- Four Indian Railways audits are underway or planned, including multimodal logistics, sustainable transport, suburban services, and an e‑procurement IT audit, coordinated by an Integrated Audit Group across nine zones, selected O‑D pairs, and the dedicated freight corridors, with reports planned for the Monsoon and Winter Sessions of 2026.