The Comptroller and Auditor General (CAG) of India is a constitutional authority established under Article 148 of the Constitution of India.
Constitutional Provision
1. Article 148:
- Article 148 establishes the office of the Comptroller and Auditor General of India.
- It outlines the appointment and term of office of the CAG, stating that the President shall appoint the CAG, who shall hold office for a term of six years from the date he assumes office or until he attains the age of 65 years, whichever is earlier.
2. Article 149:
- Article 149 elaborates on the duties and powers of the Comptroller and Auditor General.
- It empowers the CAG to audit the accounts related to the revenues and expenditure of the Union and State governments, including those of bodies and authorities substantially financed by the government.
- The CAG is also authorized to conduct performance audits to assess the efficiency and effectiveness of government programs and schemes.
3. Article 150:
- Article 150 requires the accounts of the Union and State governments to be kept in such form as the President may prescribe on the advice of the Comptroller and Auditor General.
- It emphasizes the role of the CAG in ensuring the proper maintenance and scrutiny of government accounts.
4. Article 151:
- Article 151 pertains to the submission of audit reports of the Comptroller and Auditor General.
- It states that the reports prepared by the CAG shall be submitted to the President, who shall cause them to be laid before each House of Parliament.
- The audit reports contain the findings, observations, and recommendations of the CAG regarding the financial management and accountability of the government.
5. Article 279:
- Article 279 empowers the President to determine the salary and other conditions of service of the Comptroller and Auditor General.
- This provision ensures the financial independence of the CAG by placing the determination of their salary and service conditions under the control of the President.
Appointment and Term
- Appointment: The President of India appoints the CAG. However, this appointment is not made directly by the President but is done by warrant under his hand and seal.
- Qualifications: The CAG is required to have qualifications as may be prescribed by or under any law made by Parliament.
- Term: The CAG holds office for a term of six years or until they attain the age of 65 years, whichever is earlier.
- Removal: The CAG can only be removed from office in a manner and on grounds similar to that of a Supreme Court Judge. This ensures their independence and safeguards against arbitrary removal.
2. Independence:
Constitutional Provision: The independence of the CAG is guaranteed by various constitutional provisions and conventions.
Details:
- Financial Independence: The CAG’s salary and other service conditions are determined by the President of India and are charged on the Consolidated Fund of India. This ensures financial independence and safeguards against external influence.
- Autonomy in Audit: The CAG conducts audits independently without interference from the executive or any other authority. This independence allows the CAG to scrutinize government expenditure objectively and impartially.
- Reports to Parliament: The audit reports prepared by the CAG are submitted to the President, who causes them to be laid before each House of Parliament. This ensures that the findings and observations of the CAG are brought to the attention of the legislature, facilitating accountability and transparency in governance.
3. Duties and Powers:
Constitutional Provision: The duties and powers of the CAG are primarily outlined in Article 149 of the Constitution.
Details:
- Audit of Accounts: The primary duty of the CAG is to audit the accounts related to the revenues and expenditure of the Union and State governments, including those of bodies and authorities substantially financed by the government.
- Performance Audit: In addition to financial audits, the CAG also conducts performance audits to assess whether the programs and schemes of the government have been implemented effectively and efficiently.
- Audit of Autonomous Bodies: The CAG audits the accounts of autonomous bodies and corporations established by law and financed by the government to ensure the proper utilization of public funds.
- Special Audits: The CAG may conduct special audits or investigations on specific matters as directed by the President or the Governor of a State, or as deemed necessary in the public interest.
4. Audit Reports of CAG:
Constitutional Provision: The provision for submitting audit reports of the CAG to the President and Parliament is mentioned in Article 151 of the Constitution.
Details:
- Submission of Reports: The audit reports prepared by the CAG are submitted to the President, who causes them to be laid before each House of Parliament.
- Contents of Reports: The audit reports contain the findings, observations, and recommendations of the CAG regarding the financial management and accountability of the government.
- Discussion in Parliament: The reports are subject to examination and discussion by the Public Accounts Committees (PACs) of the Parliament, which scrutinize the expenditures and actions of the government based on the findings of the CAG.
In summary, the constitutional provisions regarding the appointment and term, independence, duties and powers, as well as the audit reports of the Comptroller and Auditor General of India ensure that the CAG operates as an independent and impartial constitutional authority responsible for auditing government finances and promoting accountability in public administration.
