Sanghamitra

Appointment
 The Comptroller and Auditor General of India is the
administrative head of the Indian Audit and Account
Service.
 The C & A.G. is an independent constitutional
authority.
 Article 148 of the Constitution enumerates the
provision regarding his appointment and conditions
of his service.
Contd..
 The C and A.G. is to be appointed by the President of
India just as a judge of the Supreme Court is
appointed.
 Term- Appointed for 6 years or up to the age of 65
years whichever is earlier.
 Removal- He can not be removed from his office
except on grounds of proved misbehavior or incapacity
on an address passed by each of the house of
parliament by two-third majority of those present and
voting and a majority of the total membership of each
House.
Contd…
 Salary- His salary and conditions of service can not be
changed to his disadvantage during his tenure.
 His salary and office expenses are charged upon the
Consolidated Fund of India.
 After retirement or resignation he is not eligible for
any office of profit under the Government of India or
State Government.
Functions
 Receipts and expenditure of the Union and the State
Governments accounted for in the respective Consolidated
Fund
 Transactions relating to the Contingency Funds and the
Public Accounts.
 Trading and manufacture, profit and loss accounts and
balance sheets and other subsidiary accounts kept in any
Government Department.
 Accounts of stores and stock kept in Government
organizations , Government companies and Government
corporations when statutes provide for such audit.
Contd..
 Authorities and bodies substantially financed from the
Consolidated Funds of India and the State.
 Accounts of bodies and authorities receiving loans and
grants from the Government for specific purposes.
 He is also authorized to lay down the general
principles of Government accounting and broad
principles applicable to audit of receipts and
expenditure.
 He is responsible to compile the accounts for the State
governments.
Contd…
 He also brings out Audit Reports relating to Union
Government and State Governments .
 These Reports are submitted to the President and
Governors for being laid before the Parliament or State
Legislatures.
Role & Positions
 He is not a mere civil servant. He is also not a servant
of Parliament.
 He occupies a constitutional post free from any sort of
pressure of the executive.
 He acts fearlessly and independently
 He is one of the “pillars of the Constitution.”