GS Mains Model Question & Answer : The Comptroller and Auditor- General (CAG) is the guardian of public finances of the Union Government. Explain. Comment

Q. The Comptroller and Auditor- General (CAG) is the guardian of public finances of the Union Government. Explain. Comment

Model Answer:

The Comptroller and Auditor- General (CAG) is the guardian of public finances of the Union Government. Explain.

Article 148 provides for a Comptroller and Auditor- General (CAG) of India who shall be appointed by the President. The CAG is the guardian of public finances of the Union Government.

He enjoys office for a term of six years or till he attains the age of 65 years. The President can remove him from office before the expiry of his term on grounds of proved misbehavior and incapacity.

Functions (Articles 149 to 151) : The main functions of the Comptroller and Auditor- General of India are :

(i) to bring to account the receipts and expenditure of the Union Government (except Railways, Defence Services and other Ministries as their accounts are maintained by the departmental authorities);
(ii) to audit all trading, manufacturing and profit and loss accounts of stores and stocks, where the President may require him to conduct such audit;
(iii) to audit and report on the receipts and expenditure of all bodies substantially financed from the Union or State revenues, Government companies, and other corporations when so required by the laws relating to such corporations

The Constitution ensures the independence of the:

Comptroller and Auditor-General

The independence of the Comptroller and Auditor-General has been sought to be ensured by the following provisions of the Constitution:

(i) the salaries and other expenditure of the Comptroller and Auditor-General and his staff are charged upon the Consolidated Fund of India and are thus non-votable;
(ii) he is not eligible for further employment after his retirement;
(iii) the reports of the Comptroller and Auditor-General relating to accounts are submitted to the President who causes them to be laid before the Parliament;
(iv) his salary and service conditions are not to be changed to his disadvantage during his tenure;
(v) though appointed by the President, the Comptroller and Auditor-General of India can be removed from office only by impeachment through the procedure of Parliament.

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