COMPTROLLER AND AUDITOR GENERAL (CAG) PART -1 Comptroller and Auditor General of India
ARTICLES RELATED TO CAG 148-COMPTROLLER AND AUDITOR GENERAL OF INDIA. .149-DUTIES AND POWERS OF CAG 150-FORM OF THE ACCOUNTS OF UNION AND STATE 151-AUDIT REPORTS
FOUR CONSTITUTIONAL WATCHDOG 1.SC(SUPREME COURT) 2.CAG(COMPTOLLER AND AUDITOR GENERAL OF INDIA) 3.ECI(ELECTION COMMISSION OF INDIA) 4.UPSC(UNION PUBLIC SERVICE COMMISSION)
CAG MAIN POINTS OArticle 148 under Constitution Of India. independent office of CAG He is the head of the Indian Accounts and Audit department 01.Guardian of the public purse 2.Controls the entire financial system at both centre and state levels Duty is to uphold constitution and laws of parliament in the field of financial administration. This is the reason why Dr. B.R Ambedkar said -CAG IS THE MOST IMPORTANT OFFICE UNDER CONSTITUTIONOE INDIA
APPOINTMENT By the President-oath or affirmation: 1.To bear true faith and allegiance to the constitution 2.To uphold sovereignty and integrity 3.To duly and faithfully and to the best of his ability knowledge and judgement perform the duties of his office without fear or favour , affection or ill will 4.To uphold the Constitution of the laws He holds office for 6 years or upto the age of 65 years
OHe can resign anytime by addressing the resignation letter to the president. Can be removed by the President on the same removal grounds of judge of a supreme court OR He can be removed by the president on the basis of a resolution passed to that effect by both the houses of the parliament with special majority,either on the grounds of proved misbehaviour or incapacity
INDEPENDENCE OF CAG Security of tenure. ONot eligible for further office ; either under 1.Government of India 2.Any sate of India Salary and other allowances are determined by the President. OHis salary is equal to judge of Supreme court ONeither his salary nor his rights in respect of leave of absence ,pension or age of retirement carn be altered to the disadvantage of his appointment.
Condition of service of persons serving in Indian audit and accounts department and administrative powers of CAG are prescribed by President after consultation of the CAG. OAdministrative expenses of the office of CAG ,including all salaries , allowances and pensions of person serving in that ofice are charged upon consolidated fund of India. ONo minister can represent of CAG in parliament (both houses) and no minister can be called upon to take any responsibility for any actions done by him