Test: Comptroller and Auditor General of India - UPSC MCQ

Girish Chandra Murmu, CAG of India and Mr. Alexei Kudrin, Chairman of the Accounts Chamber of Russia, on 7th November, 2022, in Brazil on the side lines of INCOSAI 2022.

Article 148 of the Indian Constitution broadly deals with the appointment, oath, and conditions of service of the CAG. The CAG is appointed by the President by warrant under his hand and seal and provided with a tenure of 6 years or 65 years of age, whichever is earlier.

Unlike the CAG in the UK, the CAG in India audits the accounts after the expenditure is committed, i.e., ex-post facto. In the UK, no money can be drawn from the public exchequer without the approval of the CAG.

The CAG submits his audit reports relating to the accounts of a State to the Governor, who shall, in turn, place them before the state legislature.

The CAG of India is provided with a tenure of 6 years or 65 years of age, whichever is earlier. This is in contrast to the CAG of the UK and the Comptroller General of the US, who have terms of 10 and 15 years, respectively.

The CAG derives its audit mandate from various sources, including the Constitution, the Comptroller and Auditor General's (Duties, Powers, and Conditions of Service) Act, 1971, important judgments, instructions of the Government of India, and the Regulations on Audit & Accounts-2007. The Right to Information Act, 2005, is not one of these sources.

Article 149 of the Indian Constitution deals with the duties and powers of the Comptroller and Auditor-General of India. This article empowers the CAG to audit the accounts related to all expenditure from the Consolidated Fund of India, Consolidated Fund of each state, and Union Territories having a legislative assembly, among other duties.

The jurisdiction of the CAG was extended to Jammu and Kashmir in 1958. Initially, the CAG was responsible for both accounting and auditing duties for central and state governments. However, in 1976, the CAG was relieved from accounting functions.

The CAG can be removed by the President only in accordance with the procedure mentioned in the Constitution. This procedure is the same as the removal of a Supreme Court Judge, ensuring the CAG's independence.

Unlike the CAG in the UK, the CAG of India is not a member of the parliament. In addition, the CAG of India only performs the role of an Auditor General and not of a Comptroller, and audits the accounts after the expenditure is committed (ex-post facto). The term of office for the CAG of India is also shorter compared to the CAG of the UK.