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Comptroller and Auditor General of India
In accordance with Article 148 of the Indian Constitution, the Comptroller and Auditor General of India is an independent body. He oversees the Indian Audit and Accounts department. He oversees the whole financial system of the nation at both the federal and state levels as the keeper of the public purse. Along with the Supreme Court, the Election Commission, and the Union Public Service Commission, the CAG is one of the pillars of India’s democratic system of government.
Comptroller and Auditor General
The Comptroller and Auditor General of India (CAG) is an independent position established by Article 148 of the Indian Constitution. The Comptroller and Auditor General of India is chosen by the President of India by a warrant bearing his signature. He is one of the cornerstones of India’s democratic governmental structure and the head of the Indian Audit and Accounts Department.
The Comptroller and Auditor General is in charge of overseeing the whole federal and state financial systems of the nation as well as the public purse. He is accountable for upholding the Indian Constitution and parliamentary finance management laws. For other facts about CAG check the table below:
Comptroller and Auditor General
|Appointment and Tenure||
|Independence of the CAG||He is provided with security of tenure and cannot be removed by president only
CAG is not eligible of further office
His salary and allowance cannot be put into to his disadvantage and is charged in consolidated fund of India hence is not subject to vote.
CAG can not represent any minister in either of the house.
|Duties and Powers||According to Article 149 of the Constitution, the Parliament may specify the responsibilities and jurisdiction of the CAG. The CAG’s (Duties, Powers and Conditions of Service) Act, 1971, was passed by the Parliament in response. CAG has the following responsibilities:
|Other Duties of CAG||Article 150: To provide advice to the President regarding the requirements for the format in which the accounts of the Centre and the states shall be preserved.
Article 151: States that the auditor must present his audit reports pertaining to the Center’s accounts to the President, who will then present them before both Houses of Parliament, as well as audit reports pertaining to the accounts of a State to the Governor, who will then present them to the state legislature.
Article 279: To determine and certify the net proceeds of any tax or duty (i.e., the proceeds of a tax or duty less the cost of collection); the CAG’s certification is binding.
To prepare and maintain state government accounts. (Audit, that is, departmentalization of accounts).
|Report by CAG||The three audit reports that CAG submitted to the President and that he then presented to both Houses of Parliament are the audit reports on appropriation accounts, audit reports on finance accounts, and audit reports on public undertakings.
The appropriation accounts compare actual spending to spending authorised by Parliament through the Appropriation Act, while the financial accounts of the Union government display annual receipts and expenditures.
The Public Accounts Committee reviews the CAG reports and informs Parliament of its conclusions.
|Role of Comptroller and Auditor General||Financial Administration: The CAG’s responsibility is to enforce the laws of Parliament and the Indian Constitution in this area.
Maintain Accountability: The CAG audit reports guarantee the accountability of the executive—the council of ministers—to the Parliament in terms of financial administration.
Agent of the Parliament: The CAG is only accountable to the Parliament because he represents the latter and conducts expenditure audits on its behalf.
Compared to the audit of receipts, stores, and stock, the CAG has more latitude when it comes to the audit of expenditure.
Comptroller and Auditor General UPSC
According to Dr. B.R. Ambedkar, the CAG will be the most significant officer under the Indian Constitution. Compared to other positions and offices named in the Constitution, the CAG office has received less attention, although being one of the most vital and pertinent. It is past time to implement the necessary changes to improve the CAG’s efficiency and transparency.