- Provisions regarding Comptroller and Auditor General (CAG) are mentioned under Part V and Articles 148-151.
- The C&AG's Act, 1971 regulates the duties, powers and conditions of service of the Comptroller and Auditor General.
Appointment:
• The
Comptroller and Auditor-General of India is appointed by the President of India on the recommendation of Prime Minister.
• He is
appointed for 6 yrs or 65yrs of age whichever is earlier.
Functions:
• He is the
custodian of the Public Purse, controlling the entire financial system of the
Country-the Union and the States.
• He audits all
receipts and expenditure of the Government of India and the state governments,
including those of bodies and authorities substantially financed by the
government.
• He is also
the external auditor of government-owned companies.
• He prescribes
the form and manner in which the accounts of the Union and the States shall be
kept, subject to the approval of the President.( Article 150)
• The reports
of the Comptroller and Auditor General relating to Accounts of Union are
submitted to the President who causes them to be laid before the Parliament.
• The reports
of the Comptroller and Auditor General relating to Accounts of States are
submitted to the Governor of the state, who causes them to be laid before the
state Legislature.
• These reports
of the CAG are then referred to the Public Accounts Committees, which are
special committees in the Parliament and the State legislatures.
• The
discussion in Parliament or State Legislature takes place on the basis of
Public Accounts Committees reports.
• While
conducting audit, the Comptroller and Auditor-General ensure:
(a) That the financial rules and orders are
obeyed while expenditure; and
(b) That those who sanction expenditure have
the power to do so.
Comptroller is one who has control
over the treasury. The term CAG was taken from British system where the CAG has
to countersign to make withdrawals from treasury. In India, the CAG has no
control over the issue of money from consolidated fund of India or States. He
came into action only when expenditure has taken place. So, in effect the
Indian CAG is only AG. CAG is misnomer in Indian context.
The CAG is also the head of the
Indian Audit and Accounts Department.
The CAG is ranked 9th and enjoys
the same status as a judge of Supreme Court of India in Indian order of
precedence.
Oath of affirmation
On appointment, he has to make an oath of
affirmation before the President of India that, he will bear true faith and
allegiance to the Constitution of India, uphold the sovereignty and integrity
of India and perform the duties of his office without fear or favour.
Safeguards for impartiality:
• He shall be
removed in the same manner and grounds as a Judge of the Supreme Court.
• The salary
and other benefits cannot be varied to his disadvantage after his appointment
except in Financial Emergency.
• The CAG of
India shall be ineligible for further appointment under the Government of India
or Government of any State after he has ceased to hold his office.
• The CAG can
be removed only on an address from both the Houses of the Parliament on the
ground of proved misbehavior or incapacity.
• His salary
and allowances are charged upon the Consolidated Fund of India and are
non-votable in the Parliament.
List of Comptrollers and Auditors
General of India
No. C AG of India tenure began tenure ended
1 V.
Narahari Rao 1948 1954
2 A.
K. Chanda 1954 1960
3 A.
K. Roy 1960 1966
4 S.
Ranganathan 1966 1972
5 A.
Bakshi 1972 1978
6 Gian
Prakash 1978 1984
7 T.
N. Chaturvedi 1984 1990
8 C.
G. Somiah 1990 1996
9 V.
K. Shunglu 1996 2002
10 V.
N. Kaul 2002 2008
11 Vinod
Rai 2008 2014
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