Comptroller and Auditor General of India - CAG
The Comptroller and Auditor-General of India is a constitutional authority who does auditing of the accounts of the Government of India, State Governments, and Public Sector Undertakings (PSUs) and submits the audited reports to the respective officials.
- Article 148 - About the Comptroller and Auditor-General of India
- Article 149 - Duties and powers of the Comptroller and Auditor-General
- Article 150 - Form of Accounts of the Union and of the States
- Article 151 - Audit Reports
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The Comptroller and Auditor General of India -
- CAG is a Constitutional Authority
- Appointed by the President of India
- Removal Process - Same as Judge of the Supreme Court
- Tenure - 6 years or up to 65 years of age (whichever is earlier)
- Office Administrative Expenses - charged upon the Consolidated Fund of India
- Salary & Service Conditions - The Comptroller and Auditor General's (Duties, Powers and Conditions of Service) Act, 1971
- CAG is also the head of the Indian Audit and Accounts Department, the affairs of which are managed by officers of Indian Audit and Accounts Service (IA&AS)
- CAG is empowered to Audit the Receipts and Expenditures of the Government of India, the State Governments, and the Public Sector Undertakings (PSUs)
- Union Audit Report ➡ President ➡ Parliament
- State Audit Reports ➡ Governor ➡ State Legislature
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