- Article 148 of the Constitution provides for the post of a Comptroller and Auditor General in India. It conducts an unbiased examination of all income-expenditure of the Union and State Governments. The following provisions have been made in the Constitution to protect the fairness of this post.
(i) It can be removed from the post only on the manner and grounds on which the Judge of the Supreme Court is removed (Article 148 (1)). That is, he cannot be removed from his post unless by a majority of his member number and members present and voting by each House of Parliament on the basis of proven misconduct or incapacity.
At least two-thirds of the presidents may not have given their assent in the same session on inclusion supported by the majority.
(ii) Determination of its salary and other conditions of service by the Parliament. Goes, not by the government (Article 148 (3)).
(ii) He shall not be eligible for any other post under the Government of India or any State Government after his release from his post. (Article 148 (4)).
(iv) No unviable changes can be made in his salary and other conditions of service after his appointment. (Article 148 (3)
Appointment - The Comptroller and Auditor General of India is appointed by the President. The President appoints it on the advice of the Federal Council of Ministers
Pledge - It is administered oath of office and secrecy by the President or someone appointed by him before taking office.
Term and service conditions - The term and service conditions of the Comptroller and Auditor General (CAG) are determined by the Parliament. In exercise of this power, Parliament passed the Comptroller and Auditor General's (Conditions of Service) Act, 1953 in 1953. Following the amendment in 1976, its term and service conditions are as follows:
The Comptroller and Auditor General are appointed for a term of six years. If he attains the age of 65 years before the completion of six years, he will be relieved from that date. Within the above period, he can be relieved at any time by giving his resignation to the President.
Its salary will be equal to a judge of the Supreme Court, which is currently 90 thousand rupees per month.
He will be entitled to a pension if he is exempt from service.
He shall not be eligible to hold any other post under the Government of India or any State Government after retirement.
The administrative expenses of the Comptroller and Auditor General's office and the salary, allowances, and pension payable to the persons serving in that office will be weighted on the Consolidated Fund of India.
Functions and powers - Article 148 (5) states that subject to the constitution and the law made by the Parliament, the Comptroller and Auditor General's
Such administrative powers shall be such as shall be prescribed by the rules made by the President after consulting the Comptroller and Auditor General. According to the Comptroller and Auditor General's (Duties, Powers and Conditions of Service) Act, 1971 (as amended 1976) made by Parliament, its functions and powers are-
It will audit all expenditures to be made from the Consolidated Fund of India, each State and Union Territory, and report to them whether the expenditure has been done as per law or not.
It will audit all the expenditures to be made from the contingency fund and public accounts of the Union and the states and report on them.
It will audit the profit and loss of all trade and manufacturing done by the various departments of the Union and the States and report on it.
It will audit the income and expenditure of the union and each state to check whether proper procedures and rules have been followed for determination, collection, and allocation of revenue.
It will audit the income and expenditure of the following bodies, companies, and corporations and give its report on- (a) of all bodies and authorities funded by the revenue of the Union and the State, (b) All
Government companies, (c) other corporations or bodies, in which there is a provision in the related law to investigate.
The Comptroller and Auditor General put his report on the accounts of the Union and the State before the President or the Governor. The President or the Governor presents it to the Parliament or the Legislature respectively. So that the House can discuss it.