Prior to 1976, the Comptroller and Auditor General of India (CAG) was responsible for both compiling government accounts and auditing them. This dual role was seen by some as a potential conflict of interest and less efficient. Through amendments to the Comptroller and Auditor General's (Duties, Powers and Conditions of Service) Act, 1971, the function of compiling accounts for the Union government was transferred from the CAG to the respective ministries/departments, effective from