The Comptroller & Auditor-General of India
The Comptroller & Auditor-General of India
⇒ The CAG controls the entire financial system of the Union as well as the States. [Ref.: Art. 148]
⇒ Though appointed by the President, the Comptroller and Auditor-General can be removed only on an address from both Houses of Parliament on the ground of proved misbehaviour or incapacity.
⇒ His salary and conditions of service are laid down by Parliament and can not be varied to his disadvantage during his term of office.
⇒ The term of office of the Comptroller and AuditorGeneral (CAG) is 6 years from the date on which he assumes office.
⇒ CAG vacates office on attaining the age of 65 years even without completing the 6-year term. He can resign by writing under his hand, addressed to the President of India. He can be removed by impeachment. [Ref.: Arts. 148(1); 124(4)]
⇒ His salary is equal to that of a Judge of the Supreme Court.
⇒ Other conditions of his service are similar to an I. A. S. of the rank of Secretary to the Government of India.
⇒ He is disqualified for any further Government office after retirement.
⇒ The salaries etc of the Comptroller and Auditor-General and his staff and the administrative expenses of his office are charged upon the Consolidated Fund of India and thus non-votable. [Ref.: Art. 148 (6)]
⇒ The main duties of the Comptroller and AuditorGeneral are:
* To audit and report on all expenditure from the Consolidated Fund of India and of each state and each Union Territory having a Legislative Assembly as to whether such expenditure has been in accordance with the law.
* To audit and report on all expenditure from the Contingency Funds and Public Accounts of the Union and of the states.
* To audit and report on all trading manufacturing profit and loss accounts etc kept by any department of the Union or a state.
* To see that rules and procedures in that behalf are designed to secure an effective check on the assessment, collection and proper allocation of revenue.
* To audit and report on the receipts and expenditure of all bodies and authorities substantially financed from the Union or State revenues, Government companies; and other corporations or bodies, if so required by the laws relating to such corporations or bodies.
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