Question

Consider the following statements regarding the independence of the CAG:

i. The CAG does not hold office at the pleasure of the President.

ii. The CAG’s salary is equivalent to that of a Supreme Court judge.

iii. The CAG can be reappointed for another term after completing their tenure.

iv. The administrative expenses of the CAG’s office are charged upon the Consolidated Fund of India.

v. The conditions of service for the Indian Audit and Accounts Department are prescribed by the CAG independently.

Which of the above statements are correct?

• A. Only (i, ii, and iv)
• B. Only (i, iii, and iv)
• C. Only (ii, iii, and v)
• D. Only (i, ii, and v)

Answer 1

Answer:

A. Only (i, ii, and iv)

Comptroller and Auditor General (CAG) of India's Independence

• Security of Tenure: The CAG is appointed by the President but cannot be removed from office except in the manner and on the grounds like a Judge of the Supreme Court of India. This ensures that the CAG is not influenced by the executive and can perform their duties without fear or favour. This directly addresses statement (i) being correct.

• Remuneration: The salary and other conditions of service of the CAG are determined by an Act of Parliament. The salary of the CAG is equal to that of a Judge of the Supreme Court. This provision protects the CAG's independence by preventing arbitrary changes in their remuneration. This validates statement (ii) as correct.

• Non-Reappointment: Upon completing their term, the CAG is not eligible for reappointment. This prevents any potential for seeking favour from the government for future appointments. Therefore, statement (iii) is incorrect.

• Charged Expenditure: The administrative expenses of the CAG's office, including salaries and allowances of the CAG and staff, are charged on the Consolidated Fund of India. This means these expenses are not subject to a vote by Parliament, further safeguarding the CAG's financial independence. This confirms statement (iv) is correct.

• Conditions of Service: While the CAG is responsible for the organization and conditions of service of the Indian Audit and Accounts Department, the final rules and regulations are prescribed by the President in consultation with the CAG. This means the CAG does not prescribe these conditions independently, as stated in (v). Therefore, statement (v) is incorrect.

• Constitutional Mandate: The independence of the CAG is a crucial aspect of India's parliamentary system, ensuring accountability of public expenditure. Article 148 of the Indian Constitution provides for the appointment and independence of the CAG.

• Role in Accountability: The CAG audits the accounts of the Union and State governments and submits reports, which are then presented to Parliament and state legislatures. These reports are vital for parliamentary oversight and public accountability.