Define terms (i) CAG (ii) CGA. What is the difference between them?

Define terms (i) CAG (ii) CGA. What is the difference between them?
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CAG(controller and auditer general)
CGA(Controller general of accounts)
differences-
1.Auditing Standard for PRIs and ULBs [FONT=Verdana]2.[/FONT]Guidelines for Certification audit of PRIs
[FONT=Verdana]3.[/FONT]Manual of Instructions for Audit of Panchayati Raj Institutions
[FONT=Verdana]4.[/FONT]Training Modules for PRI Accounts
[FONT=Verdana]5.[/FONT]National Municipal Accounting Manual
[FONT=Verdana]6.[/FONT]Training Module on Audit of Zilla Parishad and Panchayat Samiti
[FONT=Verdana]7.[/FONT]Training Module on Audit of Gram Panchayat
[FONT=Verdana]8.[/FONT]National Municipal Accounting Training Manual
[FONT=Verdana]9.[/FONT]List of codes functions, programmes and activities for PRIs
[FONT=Verdana]10.[/FONT]Simplified Accounting System for PRIs