Comptroller and Auditor General of India (CAG) - Role, Function, Appointment, Removal

Introduction:-  In this article, we will discuss about the Comptroller Auditor Genaral of India (CAG).What is role & function of CAG and  discuss other information, which related with CAG.

Comptroller Auditor General of India (CAG)

Comptroller and Auditor Genaral of India is the apex authority, established by under Article 148 Constitution of India for responsible for external and internal audits of the expenses of the National and State goverments. It is popularly known as the CAG of India.  He is one of the most strongest wall of the democratic system like that of Elcetion Commission of India (ECA) and the Union Public Service Commission (UPSC). The reports of the CAG are laid in Parliament/Legislatures and taken into consideration by the public accounts committees and Committees on public undertakings, which are special committees in the Parliament of the state legislatures. The CAG is mentioned in Constitution of India under Article 148 - 151. The CAG is enjoys the same status as a judge of Supreme Court of India in Indian order of precedence. Mr. Rajiv Mehrishi, IAS is the current CAG of India.

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Appointment of Comptroller Auditor General of India (CAG)

The Comptroller Auditor General of India is appointed by the President of India following recommendation of Prime Minister of India. On appointment, he/she has to make an oath or affirmation before the President of India. His/Her salary is same as that of judge of Supreme Court of India. Neither his salary nor rights in respects of leave of absence, pension or age of retirement can be varied to his disadvantage after his appointment. The CAG is not eligible for further office either under the Goverment of India or under the Goverment of any state, after he has ceased to hold his office. These provisions are in order to ensure the independence of CAG.

Removal of Comptroller Auditor General of India (CAG)

The Comptroller Auditor General of India is removed only on an address from both houses of Parliament on the ground of proved misbehaviour or incapacity. The CAG vacates the office on attaining the age of 65 years or 6 years term which ever is earlier or by impeachment process.

Role of Comptroller Auditor General of India (CAG)

• The CAG is an agent of the Parliament and conducts audits of expenditure on behalf of the Parliament. Therefore he is responsible only to the Parliament.

• The CAG has to ascertain whether the money spent were authorised for the purpose for which they were spent.

• He focuses on whether expenditure made is in public interest or not.

• The role of CAG in the auditing of publiv corporations is limited.

• Some corporations are audited directly by the CAG. Like ONGC, Air India and others.

• Some corporations are audited by private professional auditors who are appointed by the central Goverment in consultation with CAG. If necessary there may be supplementary audit by CAG.

• The role of the CAG in the auditing of Goverment Companies is also limited. They are audited by private auditors who are appointed by the Centeal Govetment on the advise of the CAG.

Function of Comptroller Auditor General of India (CAG)

• He audits all tranctions of the Central and State Goverments related to debts, deposits, funds etc.

• He audits the accounts of any other authority when requested by the President or Governor. Example- Local bodies.

• He advise the president with regard to the prescription of the form as to how the records of Center and State shall be kept.

• He submits his report relating to Center to the President, who then places it before both houses of Parliament.

• He submits his report relating to state to Governor, who then places them before State Legislature.

• He ascertains and certifies the net proceeds of any tax or duty and his cerificate is final on the matter.

• He submit three audit reports to the President.

• Audit report on appropriation accounts.

• Audit report on finance accounts.

• Audit report on public undertakings.

Constitutional Provision of Comptroller Auditor General of India

1. Article 148 - Speaks of the CAG, his appointment, oath of his service.
2. Article 149 - Speaks of the duties and power of the CAG.
3. Article 150 - The accounts of the Union and States shall be kept in such form as the President may prescribe on the advise of the CAG.
4. Article 151 - The reports of the CAG relating to Union shall be submitted to the President and reports relating to State shall be submitted to the Governor.