- The conditions of service for the CAG are laid down by Parliament through the Comptroller and Auditor General's (Duties, Powers and Conditions of Service) Act, 1971. - Section 6(1) of this Act specifically states that "Leave may be granted to the Comptroller and Auditor-General by the President." - The CAG is an independent constitutional authority, and matters related to their service conditions, including leave, are handled at the highest executive level, i.e., by the President.