Question

Assertion (A): The CAG’s salary and service conditions cannot be altered to their disadvantage after appointment.

Reason (R): This provision ensures the independence of the CAG by safeguarding against executive interference.

Select the correct answer code:

• A. (A) is true but (R) is false
• B. Both (A) and (R) are true and (R) is the correct explanation of (A)
• C. (A) is false but (R) is true
• D. None of the above

Answer 1

Answer:

B. Both (A) and (R) are true and (R) is the correct explanation of (A)

Comptroller and Auditor General (CAG) of India:

• Constitutional Mandate: The Constitution of India guarantees the independence of the CAG to ensure impartial performance of duties.

• Article 148: This article provides for the appointment of the CAG by the President of India.

• Security of Tenure:

  • The CAG holds office for a term of six years or until the age of 65, whichever is earlier.

  • Crucially, the salary and service conditions of the CAG cannot be varied to their disadvantage after their appointment. This is a key safeguard for independence.

• Financial Autonomy:

  • The CAG is treated similarly to a Supreme Court judge in terms of salary and allowances, which are charged on the Consolidated Fund of India.

  • This means these expenses are not subject to a vote by Parliament, further insulating the CAG from executive control.

• Role of the CAG:

  • The CAG audits all receipts and expenditures of the Union and State governments.

  • The CAG also audits government companies, corporations, and bodies substantially financed by the government.

  • The reports submitted by the CAG are laid before Parliament and relevant state legislatures.

  • Parliamentary committees, particularly the Public Accounts Committee (PAC), scrutinize these reports.

• Reason for Protection:

  • The provision to protect the CAG's salary and service conditions is designed to shield the office from undue pressure or interference from the executive branch of the government.

  • This independence is vital for the CAG to conduct audits and report findings objectively, acting as a watchdog of public finance.

  • Any attempt to reduce salary or alter service conditions to the CAG's disadvantage could be used as a tool to influence their audit decisions or reports.

• Exam Relevance: Understanding the constitutional provisions related to the CAG's independence is frequently tested in competitive examinations, especially in the Indian Polity section. Pay attention to articles, terms of office, and the rationale behind these safeguards