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Comptroller and Autitor General (C.A.G.)

Comptroller and Autitor General (C.A.G.)
  • The constitution of India provides for the office of CAG under Articles 148-151.
  • He is appointed by the president having long administrative experience and knowledge of accounts.
  • He holds office for a full term of 6 years or upto 65 years of his age whichever is earlier.
  • He can resign from the office by addressing the resignation letter to the President.
  • The President can remove the CAG on the same ground and the same manner as the judge of Supreme Court.
  • The President can remove him on the basis of resolution passed to that effect by both the Houses of Parliament with a special majority.
  • His salary and allowances are determined by the Parliament.
  • He is paid a salary equivalent to that of a judge of the Supreme Court.
  • On retirement, he shall be eligible for an annual pension.
  • After retirement, he is disqualified for appointment either under the union or the state government.
  • He is the guardian of the Public Purse.
  • He is an officer of the Parliament and he is called ‘Ears and Eyes’ of the Public Accounts Committee.
  • CAG audits all the transacitions related to the Consolidated Fund, Contigency Fund and Public Account Fund of Union and State Governments.
  • He audits balance sheet, profit and loss accounts of the union and state governments.
  • Any authority, any person or any account can be audit by him on request of the President or Governor.
  • He submits the accounts of the Union to the President who place it before the Parliament (Article 151)
  • He has no control over the issue of money from the consolidatd fund of India or of any state.
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