Comptroller and Auditor General (CAG) of India
What is the CAG Full Form?
The full form of the CAG is comptroller and auditor general of India that is CAG of India. CAG is a constitutional body driving its authority under article 148 of the Constitution of India.
What is the comptroller and auditor general of India?
The CAG is the head of the Indian audit and accounts department. The Constitution of India under Article 148 talks about the CAG of India. The CAG controls and guardians the entire financial system of India at both the level at State and Centre level. The duties of the comptroller and auditor general of India is upheld by the laws of the parliament and by the Indian Constitution.
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Appointment of comptroller and auditor general of India
The CAG of India got the constitutional status under article 148, the office of the CAG of India is one of the few offices which is directly appointed by the President of India.
The CAG of India is appointed by the President of India by a warrant under his hand and seal. The President of India subscribes to the oath of the comptroller and auditor general of India.
The comptroller and auditor general of India holds the office up to the age of 65 years or for a period of 6 years.
Independence of CAG Office
The Constitution of India had made many provisions for safeguarding the office of CAG, following are the provisions of the Constitution to ensure the independence of the CAG office:
- The CAG is appointed by the President of India but he does not hold the office till the pleasure of the president he can be removed by the president only after the procedure established by the Constitution of India.
- CAG of India is not eligible for any office under the state government or centre after the CAG ceases its office.
- The service conditions and salary of CAG are determined by the parliament and it is equal to the Supreme Court judge.
- His service conditions and salary cannot be altered.
Duties and Power of CAG of India
Article 149 of the Constitution of India authorises the parliament to prescribe the powers and duties of the CAG. With respect to that, the parliament enacted the CAG’s (powers and conditions of service) act of 1971.
The following are the duties and powers of the CAG of India:
- The CAG of India audits the accounts like Consolidated fund of India, Consolidated fund of the union territory, and Consolidated fund of states related to all the expenditure.
- He audits all the expenditure from the Contingency Fund of India, Contingency fund of States, Public account of India and Public Account of each state.
- CAG audits the expenditure and receipts of both state and centre.
- CAG audits all the transactions of state government and Union government.
- The President of India is advised by the CAG for the prescription of the form in which state and centre accounts will be kept.
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CAG Audit Report
The comptroller and auditor general of India (CAG) submits 3 reports to the President of India these are the reports on audits reports on financial accounts, appropriation accounts report, and audit report on public undertakings.
CAG submits the audits reports related to the union government to the President of India, then-President places these reports before both the houses of the parliament.
CAG submits the audits reports related to the state government to the President of India, then-President places these reports before the state legislature.
FAQs on CAG of India
Q.) Who is the present CAG of India?
Ans.) The present CAG of India is GC Murmu he was the former Lt. Governor of J&K. GC Murmu assumed the CAG office on 8th August 2020.
Q.) Who was the first (1st) CAG of India?
Ans.) V. Narahari Rao is the first comptroller and auditor general of India (CAG). V. Narahari Rao served as CAG from the year 1948 to the year 1954.
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