Comptroller and Auditor General

 Comptroller and Auditor General is also known as CAG and it is the constitutional body. It is in      Article 148 and it is the independent body of Indian Government.

He is the head of Audit and Accounts department of the country and control the financial system of the country at both the Levels - Centre as well as state level. His duty is to uphold the constitution of India and laws of parliament in the field of Financial administration. 

This is why Dr.B.R.Ambedkar said that CAG shall be the most important Officer under the Constitution of India. He is the bulwark of the democratic system of government in India.

The word Comptroller and Auditor General was taken from British constitution 

Appointment And Term

1.  The CAG is appointed by the President of India by a warrant under his hand and seal,

2.  He holds office for a Period of Six Years or upto age of 65 years, Whichever is earlier. 

3.  He can resign any time from his office by addressing the resignation letter to the President.

4.  He can also be removed by the president on the same grounds and in the same manner as a Judge of       the Supreme court.

Independence of Comptroller and Auditor General 

1. He is provided with the Security of Tenure. He can be removed by the president only.

2. He is not eligible for the further office, either in the central or state government 

3. CAG salary and other service condition are determined by the Parliament. His salary is equal to that      of the judge of the Supreme court.

4. The administrative expenses of the office of the CAG, including all salaries, allowances and pensions of persons serving in the office are charge upon the Consolidated fund of India.

Duties And Powers of Comptroller and Auditor General

1, He audits the account related to all expenditure from the Consolidated Fund of India, consolidated fund of all States and union Territory.

2. He audits all trading, manufacturing, profit and loss accounts, balance sheets and other subsidiary accounts kept by any department of the Central and State Government.

3. He audits the recepits and expenditure of the following -

    a.  All bodies and authorities financed from the center or state government

    b.  Government companies; and

    c.  Other corporation and bodies, when so required by related laws.

4. He advice the President with regard to prescription of the form in which the account o the Center and the State shell be kept ( Article 150 ).