CAG

According to Article 148, the President appoints the Comptroller and Auditor-General for a normal tenure of 6 years or 65 years of age, whichever is earlier.
He is the custodian of the “public purse,” which controls the entire financial system of the country—the Union and the States. present Comptroller and Auditor General of India, Shri Girish Chandra Murmu.
Dr. B.R. Ambedkar called the Comptroller and Auditor-General the most important offices under the Constitution.

Terms Of Office of Comptroller And Auditor-General

Under the Comptroller and Auditor-General’s (Conditions of the Service) Act, 1971, some of the terms of office of CAG are:

Term of Office: six years after the day he takes office. When he turns 65 years old, which is before the end of his six-year term, he must resign from his position. He may resign from his position at any moment by sending a letter addressed to the President of India under his hand.
Salary: It is equal to that of a Judge of the Supreme Court.
Pension: On retirement, eligible for an annual pension.
Conditions of Service: It is determined as per the rules applicable to a member of the I.A.S. holding a rank of a Secretary to the Government of India.

Role of Comptroller And Auditor-General Of India

Article 148:

  • There shall be a CAG of India who would be appointed by the President and who can be removed from office in a manner and on grounds like a Judge of a Supreme Court.
  • The third schedule has the oath of affirmation for CAG
  • Salary and other conditions of work are to be defined by a Law enacted by the Parliament. Salary specified in the second schedule
  • Once left office, CAG is not eligible for a Government of India or Government of State jobs
  • Conditions of service of persons serving in the Indian Audit and Accounts Department and the administrative powers of the Comptroller and Auditor-General are prescribed by President after consultation with CAG, subject to any law by parliament.
  • Expenses and salary are drawn upon the Consolidated Fund of India

Article 149:

Duties and Powers of CAG include checking accounts of the Union and States and/or other bodies prescribed in the Law enacted by the Parliament.

Article 150:

The accounts of Union and States will be kept in such as way that is prescribed by the President on the advice of the CAG

Article 151:

  • Report of CAG of Union Accounts to be submitted to President who causes them to be laid before each house of parliament
  • Report of CAG of State Accounts to be submitted to Governor who causes them to be laid before the state legislature.

Constitutional Safeguards To The Comptroller And Auditor-General

Since the office of the CAG is very important, in order to insulate this office from the influence of the executive so that the CAG can function independently, honestly, and fearlessly, the Constitution of India provides the following safeguards –

Only a resolution adopted by both chambers of the Parliament with a special majority and justified by shown misconduct and incapacity can result in his removal from office by the President.
After his retirement, he cannot be assigned to any position within the Union or the State.
His compensation is “charged upon” the Consolidated Fund of India and is not subject to a parliamentary vote.
After his appointment, his pay and benefits cannot be cut to his detriment. Only financial emergencies will be an exception.

Duties Of Comptroller And Auditor-General

The CAG performs his duties and powers in relation to the accounts of the Union and of the States as prescribed by the Parliament. Some important duties of the CAG are:

  1. To audit and report on all expenditures from the Consolidated Fund of India and of each State and each Union Territory having a Legislative Assembly, to make sure that such expenditure is in accordance with the law.
  2. To audit and report on all expenditures from the Contingency Fund and Public Accounts of the Union and of the States.
  3. to audit receipts and expenditures of the Union and the states and to submit the report to the President or to Governor, as the case may be
  4. to examine whether the money spent by Union or State is within the policy laid by the Parliament.
  5. to oversee whether the money spent is for the same purpose for which it has been sanctioned by the Parliament or the state legislature.
  6. Also, to audit the accounts of Public sector undertaking and those bodies and authorities substantially financed out of the revenue of Union or the states.
  7. The President causes this report to be placed before Parliament.
  8. The Parliament immediately gives this report to ‘The Public Accounts Committee (PAC) of the Parliament. The PAC, after a detailed study of this report, prepare another short report on it highlighting major objectives, findings, etc. This short report is placed and before the Parliament for discussion and further action.

Meaning Of Comptroller

According to the dictionary definition of the term “comptroller,” it is someone who controls and supervises expenditures.

Does the CAG of India function as Comptroller?

No, India’s CAG does not serve in the capacity of a comptroller. The distribution of funds from the Consolidated Fund is outside of his authority. Numerous departments within the Indian Administration are permitted to withdraw funds by writing checks without express permission from the CAG.
Only after the expense has been incurred, or at the audit stage, does the CAG’s role become relevant. Therefore, the CAG of India only serves in the capacity of Auditor-General to ensure that the government’s spending is compliant with the law.

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