Question

Select all the correct statements about the role of the Comptroller and Auditor General (CAG) of India:

1. The salary and other conditions of service of the CAG are determined by the Parliament of India
2. CAG is an independent constitutional authority.
3. CAG reports directly to the Prime Minister.
4. CAG can be removed only on an address from both houses of parliament on the ground of proved misbehavior or incapacity.

• A. i only
• B. ii only
• C. ii, iii
• D. i, ii, iv

Answer 1

Answer:

D. i, ii, iv

The Comptroller and Auditor General (CAG) of India

• The Comptroller and Auditor General of India is the apex audit institution of India, established under Article 148 of the Constitution of India.
• The CAG is an independent constitutional office, and the role of the CAG is defined in the Indian Constitution under Article 148 to Article 151.
• The CAG is ranked 9th and enjoys the same status as a sitting judge of Supreme Court of India in order of precedence

Functions : 

• The primary function of the CAG is to conduct financial audits of the accounts and financial statements of the central government, state governments, and other government entities.
• This audit ensures that public funds are used efficiently and in accordance with laws and regulations.
• The CAG submits audit reports of the central government to the President of India, who then presents these reports to Parliament.
• These reports highlight financial irregularities, deficiencies, and other matters of public interest.

Appointment & Removal : 

• The Comptroller and Auditor-General of India is appointed by the President of India.
• The salary and other conditions of service of the CAG are determined by the Parliament of India through "The Comptroller and Auditor-General (Duties, Powers and Conditions of Service) Act, 1971".
• CAG will have a salary which is same as that of judge of the Supreme court of India.
• CAG can be removed only on an address from both houses of parliament on the ground of proved misbehavior or incapacity.
• The CAG vacates the office on attaining the age of 65 years or 6-year term, whichever is earlier or by impeachment proceedings.
• The CAG is not eligible for further office either under the Government of India or under the Government of any State after he has ceased to hold his office, in order to ensure the independence of CAG.