Comptroller and Auditor General of India

A comptroller and auditor general (CAG) or a comptroller general of a country is a senior civil servant. This officer has the task of upgrading accountability by inspecting and detailing the government’s operation. Articles 148 to 151 of the constitution mention the CAG of India. 

The Comptroller and Auditor General of India is the head of the audit and accounts department.

The primary role or the duty of the CAG of India is to work as an agent and manage the audits of expenditure as a representative of parliament. The major power of India’s CAG is to discover and validate the total proceeds of any tax. The CAG works at both state and central levels.

Duties of the Comptroller and Auditor General of India

Article 149 of the Constitution of India mentions the duties of the CAG of India.

1. The Comptroller and Auditor General of India must work as an agent and manage the audits of expenditure as a representative of parliament.
2. Comptroller and auditor general of India keeps a lookout whether the expenses are made in the public interest or not.
3. The role of the comptroller and auditor general of India to manage the public corporation is finite.
4. The Damodar Valley Corporation, Oil and Natural Gas Corporation, Indian Airline Cooperation, etc., are some companies that the Comptroller and Auditor General of India directly audits.
5. The CAG has to determine whether the money spent is in any cause authorised or not.

Powers of the Comptroller and Auditor General of India

Article 149 also outlines the powers of the Comptroller and Auditor General of India. 

• The CAG of India manages all the payment transactions of both central and state governments, which are related to deposits, funds, etc.
• The CAG of India can also manage the account of any other organisation. But it will only be at the request of the President or the Governor.
• The major power of the  India’s CAG is to discover and validate the total proceeds of any tax.

Audit Reports Submitted by the CAG to the President

Types of Audit reports submitted by the CAG to the President are listed below.

• Appropriation audit report.
• Financial account audit report.
• Public sector undertaking audit report.

Articles Related to the Comptroller and Auditor General of India

Dr B.R Ambedkar has been addressed the post of Comptroller and Auditor General of India as the most important officer under the constitution of India. The constitution ranks the position of the CAG at 9th position, which gives him the same status as India’s supreme court judge. 

The CAG of India is mentioned under article 148 to article 151 of the constitution. 

• Article 148: 

This article deals with the appointment, oath, tenure and removal of the comptroller and auditor general of India. 

According to this article, there should be a CAG of India, who the President of India must appoint. The tenure of CAG is six years or up to 65 years of age, whichever is earlier, and not eligible to be elected again. 

The President of India can remove him if misbehaviour or incapacity is proven against him in both the houses of parliament.

• Article 149: 

Article 149 of the constitution defines the power and duties of the CAG. The responsibilities of CAG mentioned under this article are to perform the accounting and auditing the accounts of the Indian government, state government, and other government-owned companies.

• Article 150: 

Article 150 of the constitution is the account of the Union. The State shall be in such form, as President may, on the advice of the Comptroller and Auditor General of India. The CAG advises the President to maintain the account of States and Union.

• Article 151: 

Article 151 of the constitution is about the audit report presented by India’s comptroller and auditor general. 

This audit report of CAG of India, which are related to the Union’s account, should be submitted to the President of India. The CAG submits the reports related to the account of the State to the Governor of the State. These reports are to be submitted before their respective houses.

Removal of the Auditor General of India

Article 148 of the constitution deals with the removal of the CAG. Only the President of India can remove the Comptroller and Auditor General of India. The procedure is similar to removing the Judge of the Supreme Court.

The President can remove a CAG from the office by passing an order after addressing both Parliament houses. But the misbehaviour or incapacity of the CAG should be proved in both houses.

List of Auditor General of India 

The first Auditor General of India was Edmund Drummond. The table below lists the Auditor General of India from 1860 to 1950.

List of Comptroller Auditor General of India

When the Indian leaders formulated the Constitution, they converted the post of Auditor General of India into the Comptroller Auditor General of India. The last Auditor General and first CAG of India is V. Narahari Rao.

Conclusion

The Comptroller and Auditor General of India is the senior civil servant. He is responsible for upgrading accountability by inspecting and detailing the government’s operation, mentioned in articles 148 to 151. The Comptroller and Auditor General of India is the head of the audit and accounts department.