The position of the Comptroller and Auditor General (CAG) of India is provided for in the Constitution of India under Article 148 to Article 151. The CAG is an independent constitutional authority responsible for auditing the accounts of the government, ensuring transparency, accountability, and efficiency in the financial administration of the country. Here are the key aspects related to the Comptroller and Auditor General of India as per the Constitution:
1. Appointment: The CAG is appointed by the President of India. The President makes the appointment after consulting with the Prime Minister and the Speaker of the Lok Sabha (lower house of Parliament). The CAG is appointed for a term of six years or until the age of 65, whichever is earlier. The CAG can be removed from office only through the process of impeachment by the Parliament.
2. Independence: The CAG is an independent authority and is not subject to the control or direction of any other authority or government department. This independence ensures the CAG's ability to carry out audits and evaluations impartially and without any interference.
3. Duties and Functions: The primary duty of the CAG is to audit the accounts related to the revenue and expenditure of the Union Government and the State Governments. The CAG also audits the accounts of various public authorities and bodies, including government companies, autonomous bodies, and local authorities.
4. Audit Reports: The CAG submits audit reports to the President or the Governor of the State, as the case may be, who shall cause them to be laid before the Parliament or the State Legislature. These reports highlight the findings, observations, and recommendations of the CAG based on the audits conducted. The reports are essential for ensuring accountability and transparency in the use of public funds.
5. Role in Financial Oversight: The CAG plays a crucial role in financial oversight. It examines whether government expenditures are incurred within the limits set by the Parliament or the State Legislature, and whether the expenditures are in accordance with the law and financial regulations. The CAG also evaluates the economy, efficiency, and effectiveness of government programs and activities.
6. Audit of Statutory Authorities: In addition to the government accounts, the CAG audits the accounts of various statutory authorities, including those receiving funds from the government or having a substantial financial impact on the government.
7. Role in Public Accounts Committee: The CAG supports the Public Accounts Committee (PAC) of the Parliament or the State Legislature by providing necessary information, documents, and insights related to audit findings and recommendations. The PAC examines the audit reports and holds discussions with the CAG to scrutinize the government's financial activities.
The Constitution of India provides a strong framework for the Comptroller and Auditor General of India, enabling the CAG to act as an independent and impartial authority responsible for ensuring financial accountability and transparency in the functioning of the government and public authorities.
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