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COMPTROLLER AND AUDITOR GENERAL OF INDIA ( Article 148-151) …
COMPTROLLER AND
AUDITOR GENERAL OF INDIA
( Article 148-151)
by ATRISHEKHAR
Article 148
In CA, Dr. Ambedkar - CAG as 'the most important
office under the Const'.
Dr. Ambedkar also included the CAG among the 4 pillars of the constitution along with the Supreme
Court, the Union Public Service Commission (UPSC) and the Election Commission
to audit the accounts of state and central governments
financial accountability of the government
it must be given independence
in the same way as that of the judiciary in the country
shall be appointed by the President
by warrant under his hand and seal
shall only be removed from office in like manner and on like
grounds as a Judge of the Supreme Court.
provides 6 year term and 65 years of age for retirement.
OATH acc. to 3rd SCH, in front of President or some person appointed in that behalf by
Pres.
The status of CAG is largely equivalent to that of a Supreme Court judge with respect to condition of service, salary, oath, etc.
salary and other conditions of service- determined by Parliament by law and, until then - shall be as specified in the 2nd SCH
Provided that neither the salary of a Comptroller and Auditor-General nor his rights
in respect of leave of absence, pension or age of retirement shall be varied to his disadvantage after his appointment
The CAG (Duties, Powers and Conditions of Service) Act, 1971 determines the conditions of service, tenure, age of retirement, etc
any amendment would require a change in the Act and not the Constitution.
shall not be eligible for further office either under the
Government of India or under the Government of any State after he has ceased to hold his office.
However, the former CAG Vinod Rai was appointed as The Chairman of Banks Boards Bureau.
GCMURMU appointed Governor
Many experts called this as a violation of clause (4) of Article 148.
The administrative & other expenses of the office of CAG,charged upon the CFI.
Clause (6) ensures that the salaries, allowances and pensions shall not be subject to the vote of the Parliament as it is considered as 'charged expenditure'. This ensures independence in the working of CAG and his entire staff.
Clause (5) serves the purpose of securing independence of not just the CAG but all the Indian Audit and Accounts service officers including the ground staff and junior officers as well.
the conditions of
service of persons serving in the Indian Audit and Accounts Department and the administrative powers of CAG shall be such as may be prescribed by rules made by
the President after consultation with the CAG
Functions of the CAG
Issues in the working of the CAG