Comptroller and Auditor General of India CAG sample class notes

Hello friends , I am here with another law lesson. Today’s lesson will cover “The Comptroller and Auditor-General of India”. You will find this part in Articles 148 to 151 in Constitution of India. This is a very important chapter those who are studying LLB(Law) and preparing for UPSC,PSC,WBCS and IAS examination. I am writing this lesson because one of my blog viewer asked me for creating this lesson. Hope this lesson will be helpful. Please share this article with others so that they can get benefit from this article.

CAG(Comptroller Auditor-General) Intro: The main task of CAG(Comptroller Auditor-General) is to audit the consolidated fund and other government related fund but it has no sanction power. The CAG sends audit report to President and Governor of states.

Constitution of India.

Chapter V (Article : 148-151)

Present CAG: Sri Rajiv Mehrishi from 25^th September 2017

Article 148 (Comptroller and Auditor General of India [CAG])

 Article 148(1) says that the Comptroller Auditor-General shall be appointed by the president and he shall be removed in the similar way as Judge of Supreme Court is removed.

Article 148(2) states that the Comptroller Auditor-General of India will take oath from the president or some other person appointed by the president before holding his office.

Article 148(3) says that salary of the Comptroller Auditor-General of India will be decided by the parliament by law. After the appointment of the CAG(Comptroller Auditor-General), his present salary and other benefit can not be reduced.

Article 148(4) says that, a person will be ineligible to hold any office under Central Government of State Government after retiring from his post as a CAG(Comptroller Auditor-General).

Article 148(5) says that The President shall consult with the Comptroller Auditor-General of India regarding service and administrative power of Comptroller Auditor-General of India(CAG) and make rules then after that the Parliament will make law regarding the service and administrative power of CAG(Comptroller Auditor-General).

Article 148(6) says that the Administrative expense of Comptroller Auditor-General  of India (CAG ) shall be derived from the consolidated fund of India.

Article 149(Duties and power of CAG)

According to Article 149 of constitution of India, the Comptroller Auditor-General of India has the power to audit accounts of Central and State Governments. Power of CAG(Comptroller Auditor-General) can not be waived by the Parliament as it is part of Basic Structure of Indian Constitution.

Article 150(Form of accounts of Union and States)

The President of India has the power to prescribe form in which the accounts of Central and State Governments will be kept.

The President may take advice from CAG(Comptroller Auditor-General) regarding this.

Article 151(Audit reports)

Article 151(1) CAG(Comptroller Auditor-General) report of Central Government (Union) accounts will be submitted to The President.

Article 151(2) CAG(Comptroller Auditor-General) report of State Government accounts will be submitted to the Governor.

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