Indian Polity / Constitutional Offices and Authorities

Functions of Comptroller and Auditor General of India

At present, the functions of Comptroller and Auditor General of India (CAG) are mainly restricted to auditing of the accounts only. In 1976, Accounting was separated from auditing. Articles 148 to 151 deals with Comptroller and Auditor General of India, one of the important Constitutional offices in India. This office has been borrowed from U.K.

Appointment and Removal of Comptroller and Auditor General

According to Article 148, Comptroller and Auditor General of India is appointed by the President of India by a warrant (order) under his hand and seal.

It implies that Comptroller and Auditor General of India has to take oath before he enters into his office. President or any other person appointed by the President administers the oath of CAG.
He is appointed for the term of 6 years. He retires at the age of 65 years or completion of 6 years, whichever is earlier.
For his appointment, no specific qualification is required. However, he is drawn from IAAS (Indian Audit and Accounts Service).
Salaries and other service conditions of CAG are on par with judges of the Supreme Court. He is also eligible for the pension after retirement. But he is ineligible for subsequent appointments.
He is removed like that of a judge of the Supreme Court.
Comptroller and Auditor General of India does not have control over the staff of his office even though he is one of the highest civil servant. Every civil servant has subordinates and superiors. But CAG does not have either.
CAG is finally accountable to the Parliament.

Functions of Comptroller and Auditor General

He audits and reports the expenditure of Contingency Fund, Consolidated Fund and Public Accounts of India as well as the states.
He also audits and reports on the working of various Departments of the Government, Companies and Corporations.
He also audits and reports the financial propriety of Public Sector Undertakings of Central and State Governments.
He also issues the certificate of net proceeds on the divisible revenues of Centre and States.
He also makes suggestions to government of India and the states on the format of how the accounts have to be kept.
He is a friend, philosopher and guide to one of the important financial Committees of the Parliament i.e. Public Accounts Committee (PAC).

He also extends his technical expertise to other financial Committees of the Parliament like Estimates Committee and Public Undertakings Committee. That is why CAG is known as an extended arm of the Parliament.