The Comptroller and Auditor General (CAG) is the head of the audit system in India. The CAG checks how the government spends public money. Dr. B.R. Ambedkar called this office one of the most important under the Constitution. Provisions are in Articles 148 to 151.
Appointment and Tenure
- The CAG is appointed by the President.
- The term of office is six years or until the age of 65 years, whichever is earlier.
- The CAG can be removed only in the same manner as a Supreme Court judge.
- After retirement, the CAG cannot hold any other government office.
Role and Importance
The CAG is the guardian of the public purse. It ensures that public money is spent according to law and with the approval of Parliament. The independence of the office is protected by the Constitution.
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Functions of the CAG
- Audits the accounts of the Centre and the States.
- Audits expenditure from the Consolidated Fund of India.
- Audits government companies and corporations.
- Submits audit reports to the President and the Governors.
- The reports are examined by the Public Accounts Committee.
Limitations
The CAG audits accounts only after the money has been spent. It does not control the spending at the time it happens. So in practice it acts more as an Auditor General than as a Comptroller.
Quick Revision Points
- The CAG is provided under Article 148.
- Appointed by the President.
- Tenure is 6 years or until 65 years.
- Removed like a Supreme Court judge.
- Called the guardian of the public purse.
- Reports examined by the Public Accounts Committee.
- V. Narahari Rao was the first CAG of India.