similar to the removal of a Supreme Court judge, which requires a motion in Parliament, supported by a two-thirds majority, on grounds of proven misbehavior or incapacity.

The CAG’s tenure is for six years or until the age of 65 years, whichever is earlier. After retiring, the CAG is not eligible to be reappointed to any office under the Central or State governments. This safeguard prevents any potential conflicts of interest after holding such a sensitive position.

Independence and Conditions of Service

The independence of the CAG is protected under Article 148(3), which states that the salary, rights in respect of leave, pension, and retirement age of the CAG cannot be altered to the detriment of the incumbent after appointment. Additionally, the administrative expenses of the CAG’s office, including salaries, allowances, and pensions, are charged to the Consolidated Fund of India under Article 148(6), ensuring financial autonomy.

Duties and Powers (Article 149)

Article 149 lays out the duties and powers of the CAG. It authorizes Parliament to define the specific duties of the CAG, which include auditing the accounts of the Union and State governments and any other authorities or bodies as required. Parliament has elaborated on these duties through the Comptroller and Auditor General’s (Duties, Powers, and Conditions of Service) Act, 1971. Key functions of the CAG include:

1. Auditing Expenditure: The CAG audits and reports on all expenditures from the Consolidated Fund of India, Consolidated Fund of each State, and Consolidated Fund of each Union Territory.

2. Auditing Receipts: Ensuring the proper collection and allocation of government revenues, including taxes and other receipts.

3. Auditing State-Owned Enterprises: Auditing public sector undertakings, government companies, and corporations substantially financed by the government, such as the Oil and Natural Gas Corporation (ONGC) and Damodar Valley Corporation.

4. Ensuring Accountability: Monitoring that financial transactions comply with the law and established procedures.

5. Special Audits: The CAG may also audit any organization upon the request of the President of India or Governor of a State.

Audit Reports and Submission (Article 151)

Article 151 details the submission of the CAG’s audit reports. It specifies that the audit reports of the Union government shall be submitted to the President of India, who will then cause them to be laid before both Houses of Parliament. Similarly, for State government accounts, the CAG’s reports are submitted to the Governor, who presents them to the State Legislature.

Types of audit reports that the CAG submits include:

• Appropriation Audit Reports: Reviewing whether expenditures align with appropriations passed by the legislature.

• Financial Audit Reports: Verifying the financial statements of the government for accuracy and completeness.

• Performance Audit Reports: Assessing the efficiency and effectiveness of government programs and schemes.

Form of Accounts (Article 150)

Article 150 empowers the President of India, after consultation with the CAG, to prescribe the form in which the accounts of the Union and States shall be kept. The CAG advises the President on how these accounts should be maintained, ensuring consistency and accountability in public financial management.

Role in Governance and Accountability

The CAG is often described as the “guardian of the public purse” because of its role in ensuring that public funds are used appropriately. The office serves as a watchdog, ensuring that government financial operations comply with the law, and that public funds are spent in a manner that benefits the nation.

Through its audit reports, the CAG provides Parliament and State Legislatures with the information needed to hold the executive accountable. The reports often reveal financial irregularities, wasteful expenditure, and mismanagement of resources, prompting corrective actions.

Constitutional Significance

Dr. B.R. Ambedkar referred to the CAG as the “most important officer under the Constitution of India.” The CAG’s role is crucial for maintaining financial discipline and integrity within the government. Articles 148 to 151 collectively ensure that the office of the CAG functions with independence and authority, free from interference by the executive.

The CAG’s independence is further strengthened by the fact that it is protected from arbitrary removal, its reports are submitted directly to the legislative bodies, and its financial autonomy is guaranteed by charging its expenses to the Consolidated Fund of India.

Removal of CAG (Article 148)

The removal process for the CAG is stipulated under Article 148(1). Similar to the procedure for removing a Supreme Court judge, the CAG can only be removed by the President of India based on proven misbehavior or incapacity. The removal requires an address by both Houses of Parliament, supported by a two-thirds majority.

Conclusion

The Comptroller and Auditor General of India is a fundamental institution for ensuring financial accountability and transparency in India’s governance structure. By auditing government expenditures and revenues, the CAG helps safeguard public funds and ensures that they are used lawfully and efficiently. The CAG’s reports are essential tools for Parliament and State Legislatures to exercise oversight over the executive branch, making it a cornerstone of democratic accountabilit