Important for GS Prelims: POLITY
About
- The Comptroller and Auditor General (CAG) of India is an independent Constitutional Authority responsible for auditing the accounts of the Union Government, State Governments, and bodies substantially financed by the government.
- It is known as the “Guardian of the Public Purse” because it ensures accountability in the use of public funds.
Constitutional Provisions
- Article 148 – Appointment, service conditions, and independence of CAG.
- Article 149 – Duties and powers of CAG.
- Article 150 – Form of Union and State accounts (prescribed by the President on CAG’s advice).
- Article 151 – Submission of audit reports.
Appointment
- Appointed by the President of India by warrant under his hand and seal.
- Takes oath before the President.
Tenure
- Holds office for 6 years or until the age of 65 years, whichever is earlier.
- Can resign by addressing the resignation to the President.
Removal
- Removed only in the same manner and on the same grounds as a Judge of the Supreme Court, ensuring independence.
Independence of CAG
- Salary and service conditions cannot be altered to his/her disadvantage after appointment.
- Not eligible for any further office under the Union or State Government after retirement.
- Administrative expenses of the CAG’s office are charged on the Consolidated Fund of India, and are not subject to parliamentary vote.
Functions
- Audits receipts and expenditure of the Union and State Governments.
- Audits government companies, corporations, autonomous bodies, and authorities as provided by law.
- Submits audit reports:
- To the President for Union accounts.
- To the Governor for State accounts.
- Assists legislative committees such as the Public Accounts Committee (PAC) by providing audit reports.
Conclusion
- The CAG is an independent constitutional watchdog that safeguards financial accountability by auditing public expenditure and ensuring transparent use of government funds.
| This concept has been elaborately discussed in the following article: PM CARES Fund: Transparency Debate & Audit Disclosure |