COMPTROLLER AND AUDITOR GENERAL (CAG)

NEWS: CAG highlights flaws in Bihar’s Ayushman Bharat and PMAY

ABOUT

• Constitutional authority under Articles 148–151 of the Constitution
• Audits the financial accounts of the Government of India and its state governments.
• CAG is the head of the Indian Audit and Accounts Department.
• Guardian of the public purse and controls the entire financial system
• Article 148 provides for an independent office of the CAG.

APPOINTMENT AND REMOVAL

• Appointment byàThe President of India by a warrant under his hand and seal.
• Governed byàThe Comptroller and Auditor-General’s (Duties, Powers and Conditions of Service) Act, 1971, with significant amendments in 1976, 1984, and 1987.
• Tenure: 6 years or up to the age of 65 years, whichever is earlier
• Resignation – CAG can resign at any time from his office by addressing the resignation letter to the President of India.
• Removal – Same manner as a judge of the Supreme Court of India.
• Can be removed by the President based on a resolution passed to that effect by both Houses of Parliament with a special majority.
• Reason for removal – Proved misbehaviour or incapacity.
• Reappointment – Not eligible for further office, either under the Government of India or of any State.
• Salary & service conditions – Service conditions are determined by the Parliament; salary is equal to judge of the Supreme Court.
• Administrative expenses – Charged upon the Consolidated Fund of India (CFI)