Comptroller and Auditor General of India: Independence of Cag, Duties and Powers

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  • Comptroller and Auditor General (CAG) of India controls the financial system of the country
  • He Scrutinise the financial transaction of Government
  • The office of CAG is modelled on Auditor General of Government of India Act 1935
  • He is the head of India Audits and Accounts Department
  • The Constitution of India in Article 148 to 152 provides for an Independent Office of Comptroller and Auditor General Of India
  • Currently, Rajiv Mehrishi is the Comptroller and Auditor General of India
  • He is appointed by the President
  • Tenure of office is 6yrs or 65 yes age whichever is earlier
  • He can Resign by addressing letter to the President
  • He can be removed by President on a resolution passed by the Parliament

Independence of Cag

  • He is provided with the security of tenure
  • He is not eligible for further office
  • His salary and other service conditions are determined by the Parliament
  • The administrative expenses of the office of the CAG are charged upon the Consolidated Fund of India
  • No minister can represent CAG in the Parliament

Duties and Powers

  • Article 149 prescribes the Duties and Powers of CAG
  • The CAG act of 1976 separated Accounts from Audit
  • He audits the account related to the Consolidated Fund Of India
  • He audits all expenditures from the Contingency Fund of India and the Public Account of India
  • He audits accounts of the department of the Central Government and State Government
  • He audits the receipt and expenditures of the Center And State
  • He audits Transactions of the Central and State Government
  • He audits the account of any Authority on request of the President or Governor
  • He submits Audits report of the Centre to President
  • He submits audits report of a state to Governor
  • He compiles and maintains the accounts of State Government
  • The role of CAG is limited in the auditing of public corporation and his role in relation to them have three categories

i) Corporations who are audited directly by the CAG

ii) Corporations who are audited by private auditors in consultation with the CAG

iii) Corporations who are totally subjected to Private audits and no role of CAG in the auditing

  • In 1968 , an Audit Board was established to associate CAG on the recommendation of Administrative Reforms Commission
  • In India, the CAG fulfills the role only of Auditor General and not of the Comptroller unlike that of CAG of Britain.

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