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Comptroller and Auditor INDO

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29 views4 pages

Comptroller and Auditor INDO

Uploaded by

Thiru Nivedhan
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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Comptroller and Auditor

General of India (CAG)


By – Indo Pathshala
Contact Number – 9123206137
https://youtube.com/@indopathshala400
https://telegram.me/Indopathshala
Introduction

• CAG is an independent authority under the Constitution of


India.
• He is the head of the Indian audit & account department and
chief Guardian of Public purse.
• The 15th CAG of India is Girish Chandra Murmu who is
acting as Comptroller and Auditor General of India since
2020.

Historical Background
1858 Office of the Accountant General was established
1860 Sir Edward Drummond was appointed as the first Auditor General.
1866 position was renamed Comptroller General of Accounts
1884 re-designated as Comptroller and Auditor General of India
1919 Auditor General became independent of the government
1949 Article 148 of the 1949 Indian Constitution provided for the establishment of a
Comptroller and Auditor General to be appointed by the President of India.
1958 CAG jurisdiction was extended to Jammu and Kashmir
1971 central government enacted the Comptroller and Auditor General (Duties,
Powers, and Conditions of Service) Act, 1971 , made CAG responsible for both
accounting and auditing duties for central and state governments
1976 1976 CAG was relieved from accounting functions.
Constitutional provisions related to CAG

• Article 148 - CAG appointment, oath and conditions of service.


• Article 149 - Duties and Powers of the Comptroller and Auditor-General of India.
• Article 150 - accounts of the Union and the States shall be kept in such form as the
President may, on the advice of the CAG
• Article 151 - reports of the Comptroller and Auditor-General of India relating to the
accounts of the Union shall be submitted to the president
• Article 279 – The calculation of "net proceeds" is ascertained and certified by the
Comptroller and Auditor-General of India, whose certificate is final.

• Appointment - CAG is appointed by the President and provided with tenure of 6 years
or 65 years of age, whichever is earlier.
• Removal - CAG can be removed by the President same as removal of a Supreme Court
Judge.
• He is ineligible to hold any office, either under the Government of India or of any state,
once he retires/resigns as a CAG.

Functions of CAG
• CAG of India is only performing the role of an Auditor General and not of a Comptroller
• CAG audits the accounts after the expenditure is committed i.e., ex post facto.
• CAG is not a member of the parliament.
• CAG audits the accounts related to all expenditures from the Consolidated Fund of
India, the Consolidated Fund of each state and UT’s having a legislative assembly.
• He audits all expenditures from the Contingency Fund of India and the Public Account
of India as well as the Contingency Fund and Public Account of each state.
• He audits all trading, manufacturing, profit and loss accounts, balance sheets and
other subsidiary accounts kept by any department of the Central Government and the
state governments.
• He audits the accounts of any other authority when requested by the President or
Governor e.g. Local bodies.
• CAG also acts as a guide, friend and philosopher of the Public Accounts Committee of
the Parliament.

Public Accounts Committee


• The Committee is made up of 22 members, 15 of whom are elected by the Lok Sabha
and 7 of whom are appointed by the Rajya Sabha
• PAC is a Parliamentary Standing Committee created under the GOI Act, of 1919.
• CAG audit reports are handed over to the PACs at the centre and the state.
• Three CAG reports i.e. audit report on appropriation accounts, audit report on finance
accounts and audit report on public sector undertakings are examined by PAC.
• At the central level, these reports are submitted by CAG to the president, who makes
them to be laid in parliament.

Practise Questions

Q1 Who is the 15 CAG of India? Girish Chandra Murmu


Q2 Who appoints CAG?President
Q3 What is Article 151? Audit Reports
Q4 Who removes the CAG?President
Q5 Who is the first president of CAG? Narahari Rao
Q6 What is Article 269? Taxes levied and collected by the union but assigned to the States.
Q7 Who said that the CAG shall be the most important Officer under the Constitution of
India?B.R.Ambedkar
Q8 Oath of the CAG in which schedule of the constitution?Schedule III
Q9 In which year the current format of CAG constituted? 26 January 1950
Q10 By which act salary & allowances of CAG of India determined? Comptroller and Auditor
General's (Duties, Powers and Conditions of Service) Act, 1971 .

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