Archive · 20 Nov 2025
CAG Mandates Uniform Expenditure Classification by FY28
The Comptroller and Auditor General (CAG) of India has told the central government and all states to use the same way of recording their spending.
This is to make it easier to compare how different states and the central government spend money.
The change should happen by the financial year 2027-28.
The CAG has already made a list of common spending categories that everyone should use.
CAG asks Centre and states to use standard expenditure categories
Move aims to unify accounting and auditing across India
Wide variation in expenditure heads hinders inter-state and inter-temporal comparisons
CAG notifies common list of 'Object Heads' of expenditure
Implementation targeted for FY 2027-28
- Who
- The Comptroller and Auditor General (CAG) of India
- What
- Asked the central government and all states to use standard expenditure categories
- When
- By the financial year 2027-28
- Where
- India
- Why
- To make accounting and auditing uniform across the country and improve comparisons
- Initiative
- Strengthening public financial management
- Implementation Target
- Financial Year 2027-28
- Working Group
- Officers from CAG, state governments, Controller General of Accounts, and Controller General of Defence Accounts
