Comptroller and Auditor General

Introduction

In some countries, the Comptroller and Auditor General or CAG are known as the Comptroller General. They are the senior civil servants who are entitled to the responsibility of improving the accountability of the government through examination and reporting of the government’s mission. 

In India, the position of CAG is a Constitutional authority. It is the apex body that is responsible for the internal and external examinations or auditing of expenses of the State and Union Governments. This constitutional body is known as the CAG of India. The CAG recruitment is done by the President of India. The first CAG of India post-independence was V. Naharani Rao. 

CAG of India

The powers of the CAG of India are subject to provisions of the constitution of India. The CAG of India can be removed through the same procedure and manner as that of the Supreme Court chief justice  of India. The Parliament of India decides on the salary, leave, pension, age of retirement, and the service conditions of the CAG. The expenses and the finances of the administrative office of CAG are all charged to the Consolidated funds of India. These are mentioned in the second schedule of the constitution of India. The CAG holds its office for a tenure of six years or till the age of 65 years, depending on the circumstances. The CAG of India takes the oath and affirmation, as mentioned in the third schedule of the constitution, in presence of the President of India or anyone from the office of the President of the country. 

The CAG or any member of his office has the power to inspect any other office of an organization, for its audit or examination. They hold the power to scrutinize the transactions and expenses of the government and question the respective administration in this respect. They are empowered with complete access to the financial record of the governments, which includes several books, documents, receipts, and papers. As we know that the executive is accountable to the Parliament. This accountability, concerning financial administrations, comes through the reports made by the CAG office. 

Constitutional Provisions

The Part V of the Constitution of India deals with the responsibilities, powers, and functions of the CAG. This body was constituted under Article 148 of the Indian Constitution. In addition, Articles 148-151 of the Indian Constitution deals with the office of CAG in the country. 

• Article 148 of the Indian Constitution points out the appointment, conditions of services, and oath-taking of the office of CAG. 
• Article 149 of the Indian Constitution tells about the powers and duties of the CAG of India. 
• Article 150 of the Indian Constitution deals with the account of the State and Union as and according to the prescription of the President, along with the advice of the CAG. 
• Article 151 of the Indian Constitution deals with the reports of the CAG concerning the accounts of the Union- that is to be submitted to the President, who will lay it down before both the Houses of the Parliament of India. 

In addition to these provisions, the Third Schedule of the Indian Constitution deals with the oath and affirmations taken by the CAG of India, and the Judges of the Supreme Court of India.

As we have discussed the constitutional provisions related to the office of CAG, let us move to the functions played by the CAG of India.  

Functions

The functions of the CAG of India include-

• The CAG examines the accounts that are related to the expenditures that are drawn from the Consolidated funds of India, every state, and the Union territory with a Legislative Assembly. In addition, its office looks into the expenditure made from the Contingency Funds along with the public accounts of the country and the states.
• It examines the profit and loss, trade, manufacture, and other subsidiary accounts that are related to the central and the state government. 
• The office of the Comptroller and Auditor General submits the examination reports which are related to the Central Government to the President. While the same report of the State government is submitted to the Governor of the States. 
• The CAG holds the power to examine any office or organization on the request from the Governor of a state or the President of the Country. 

In addition to these, the comptroller and Auditor General of India play other significant functions, which are mentioned in the constitutional provisions related to their office. 

Conclusion

CAG is the senior civil servant who is entitled to the responsibility of improving the accountability of the government through examination and reporting of the government’s mission. In India, the position of CAG is a Constitutional authority. The CAG recruitment is done by the President of India. The Part V of the Constitution of India deals with the responsibilities, powers, and functions of the CAG. The powers of the CAG of India are subject to provisions of the constitution of India. The CAG examines the accounts that are related to the expenditures that are drawn from the Consolidated funds of India, every state, and the Union territory with a Legislative Assembly.