8/13/2014

KALYAN SIR: CAG

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CAG
COMPTROLLER AND AUDITOR GENERAL

The Audit and Accounts Department was first created during British rule in 1753.
DR B R AMBEDKAR: The CAG is the most important officer under the constitution
of India.
CAG is the head of Indian Audit and Accounts Department.
Up to the year 1976 the functions of Accounting and Auditing were combined in the
office of the CAG.
Since the year 1976 the CAG is relieved from the responsibility of the compilation and
maintenance of accounts of Central government.
Since 1976, the CAG is concerned with the auditing only.
NOTE: At the state level these two responsibilities are not separated.
The CAG is the guardian of Public purse (government money).
The CAG is an agent of the Parliament.
The CAG is the Watchdog of the Indian Public Finances.
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KALYAN SIR: CAG

There are 4 bulwarks (Security, Fortification) of the democratic system of government in

India.

Supreme Court (SC)

Election Commission (EC)

Union Public Service Commission (UPSC)

Comptroller and Auditor General (CAG)

APPOINTMENT:
The CAG is appointed by the President.

TENURE:

The CAG holds the office for a period of 6 years

OR
Up to the age of 65 years whichever is earlier.

RESIGNATION:

The CAG submits the resignation letter to the President.

REMOVAL:

This is mentioned in Articles 148 (1) and 124 (4).

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KALYAN SIR: CAG

The CAG is removed by the president of India only in accordance with the procedures
mentioned in the Constitution.

The CAG is removed by the President of India in the same manner and same grounds as a
judge of Supreme Court.

SALARY:

The Salary and other service conditions of CAG are decided by the Parliament.

AFTER RETIREMENT:

The CAG after retirement is not eligible for further office either under the government of
India or government of a state.

FUNCTIONS OF CAG:

ARTICLE 149: This article of the Indian Constitution authorizes the parliament to
prescribe the duties and powers of the CAG.
The CAG audits (verifies) the accounts related to the expenditure incurred by the Central
and State governments.
The CAG compiles and maintains the accounts of the state governments.
The CAG also audits the accounts of the bodies and authorities financed by the Central
and state revenues like corporations and companies.
The CAG audits the accounts of any authority when requested by the President or
Governor.

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KALYAN SIR: CAG

The CAG as an agent of the parliament conducts the audit of expenditure on behalf of the
Parliament.
The CAG is responsible only to the Parliament.
The CAG acts as a friend, philosopher and guide of the Public Accounts Committee
(PAC).
Note: PAC is explained in the chapter on Parliamentary Committees.

SUBMISSION OF REPORT BY THE CAG:

CENTRAL GOVERNMENT REPORT:

The CAG submits the report relating to the accounts of the central government to the
President of India.
The President places the report in the parliament.

STATE GOVERNMENT REPORT:

The CAG submits the report relating to the accounts of the state government to the
Governor of the concerned state.
The Governor places the report in the State Legislature.

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KALYAN SIR: CAG

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Abdul Aziz Sir ..plz upload some more current affairs of last

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