Question

Choose the correct statement(s) regarding the Comptroller and Auditor General (CAG) of India.

1. The CAG is appointed by the President of India and can only be removed in the same manner as a Supreme Court judge.

2. The CAG’s salary and administrative expenses are charged upon the Consolidated Fund of India, not subject to parliamentary vote.

3. The CAG has the authority to control withdrawals from the Consolidated Fund of India.

4. The CAG submits audit reports on state accounts to the President, who presents them to the Parliament.

• A. 1 and 2 only
• B. 2 and 3 only
• C. 1, 2, and 4 only
• D. 3 and 4 only

Answer 1

Answer:

A. 1 and 2 only

Comptroller and Auditor General (CAG) of India - Key Aspects for Competitive Exams

• Constitutional Status: The CAG is an independent constitutional authority, established under Article 148 of the Constitution of India. This independence is crucial for impartial auditing.
• Appointment and Removal:
  • Appointed by the President of India.
  • Removal is on par with a judge of the Supreme Court, requiring a resolution passed by both Houses of Parliament with a special majority (two-thirds present and voting, and absolute majority of total membership). This safeguard prevents arbitrary removal.
• Tenure and Salary:
  • Tenure is for six years or until the age of 65 years, whichever is earlier.
  • Salary and allowances are charged upon the Consolidated Fund of India. This means they are not subject to a vote by Parliament, further ensuring financial independence.
• Functions and Powers:
  • The CAG audits the accounts of the Union and State governments, including government companies and autonomous bodies.
  • The primary role is to ensure accountability and transparency in public expenditure.
  • Crucially, the CAG does not have the authority to control withdrawals from the Consolidated Fund of India. This function is the responsibility of the executive.
• Reporting:
  • Submits audit reports on Union government accounts to the President, who lays them before Parliament.
  • Submits audit reports on State government accounts to the respective Governors, who lay them before the State Legislature.
  • These reports are then examined by Parliamentary committees like the Public Accounts Committee (PAC) and Committee on Public Undertakings (COPU).
• Distinction from Controller: While the title includes 'Comptroller', the CAG's role in India primarily focuses on auditing post-expenditure, not pre-expenditure control (like the Financial Comptroller General in some other countries).