Comptroller and Auditor General of India
• Article148 provides for an independent office of the Comptroller and Auditor-General of India. He is the head of the Indian audit and accounts department.
• He is appointed by the President of India for a term of six years or up to an age of sixty-five years, whichever is earlier
• The CAG, before taking over his office, makes and subscribes before the President an oath or affirmation to carry out the duties of his office fuithfully, and to uphold the Constitution and the law.
• He can be removed by the President on the basis of a resolution passed to that effect by both the houses of the parliament with special majority, either on the ground of proved misbehaviour or that of incapacity:
Duties and Powers of the Comptroller and Auditor General of
India
• Article 149, the Constitution of India. Authorises the parliament to prescribe the union and of the states and of any other authority or body.
• Accordingly, the Parliament of India enacts the audit in the central government.
The CAG audits the accounts related to all expenditure from the Consolidated Fund of India and the public account of India in both central and the state level.
• He or she audits the receipt and expenditure of all the bodies and authorities substantially financed from the central or state revenues, government companies and other corporation and bodies when so required by related laws.
• He or she advices the President with regard to the prescription of the form in which the accounts of the centre and the states shall be kept.
• He or she submits his or her audit report relating to the accounts of the centre to President and relating to the accounts of a state to the governor.
• He or she compiles and maintains the accounts of state government as the separation of central government accounts took places.
• He or she audits all transactions of the central and state government related to debt, sinking funds, deposits, advances, suspense accounts and remittance in business,
• He or she audits the accounts of any other authority also on a request of President or the governor
• He or she thus acts as a guide, friend and a philosopher to the public accounts committee of the Parliament.
Independence of CAG
• CAG is appointed by the President but he or she does for hold office in accordance with the procedure mentioned in the parliament.
• He or she is not eligible for further office, either under the Government of India or of any of the states, after he or she cases to hold his or her office.
• The Parliament determines his or her salary and other service conditions.
• The administrative expenses of the office of CAG are charged upon the Consolidated Fund of India.
• No minister can be called upon to take any responsibility for any action done by the CAG. The Comptroller and Auditor-General of India is not represented by any minister of the parliament.
The organisation subjects to the audit of the Comptroller and Auditor General of India are:
• All the union and state government departments and offices including Indian railways and posts and telecommunications.
About 1200 public commercial enterprises controlled by the union and the state governments, i.e. government companies and corporations.
• Around 400 non-commercial autonomous bodies and authorities owned or controlled by the union or the states.
• Over 4400 authorities and bodies are substantially financed from union or suite revenues.
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