Actual Article
Article 148: Comptroller and Auditor-General of India
- Office of Comptroller and Auditor-General of India:
- There shall be a Comptroller and Auditor-General of India who shall be appointed by the President by warrant under his hand and seal and shall only be removed from office in like manner and on the like grounds as a Judge of the Supreme Court.
- Term and Conditions of Service:
- The salary and other conditions of service of the Comptroller and Auditor-General shall be such as may be determined by Parliament by law and, until they are so determined, shall be as specified in the Second Schedule.
- 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.
- Duties and Powers:
- The Comptroller and Auditor-General shall perform such duties and exercise such powers in relation to the accounts of the Union and of the States and of any other authority or body as may be prescribed by or under any law made by Parliament.
- Form of Accounts:
- The accounts of the Union and of the States shall be kept in such form as the President may, on the advice of the Comptroller and Auditor-General, prescribe.
- Audit Reports:
- The reports of the Comptroller and Auditor-General of India relating to the accounts of the Union shall be submitted to the President, who shall cause them to be laid before each House of Parliament.
- The reports relating to the accounts of a State shall be submitted to the Governor of the State, who shall cause them to be laid before the Legislature of the State.
UPSC Notes for Article 148
Explanation:
- Appointment and Tenure:
- The Comptroller and Auditor-General (CAG) of India is appointed by the President.
- The CAG can be removed from office only in the same manner and on the same grounds as a Supreme Court judge, ensuring independence.
- Salary and Service Conditions:
- The salary and other service conditions of the CAG are determined by Parliament and specified in the Second Schedule until such determination.
- The salary, leave, pension, or retirement age of the CAG cannot be altered to their disadvantage after appointment, ensuring security of tenure.
- Duties and Powers:
- The CAG audits the accounts of the Union and State governments and any other authority or body prescribed by Parliament.
- The CAG ensures accountability and transparency in financial administration.
- Form of Accounts:
- The President, on the advice of the CAG, prescribes the format for maintaining the accounts of the Union and the States.
- Audit Reports:
- The CAG’s reports on Union accounts are submitted to the President, who presents them to Parliament.
- Reports on State accounts are submitted to the respective Governors, who present them to the State Legislatures.
Key Points:
- Independence: The provisions ensure the independence and security of tenure for the CAG, allowing for unbiased auditing.
- Accountability: The CAG plays a crucial role in ensuring financial accountability and transparency within the government.
- Parliamentary Oversight: By submitting reports to the President and Governors, the CAG ensures that both Parliament and State Legislatures are informed about financial management and irregularities.
Important Cases and Commissions Related to Article 148
Cases:
- S. R. Bommai vs. Union of India (1994): While primarily about the President’s rule, the case touched upon the role of constitutional authorities, including the CAG, in maintaining democratic accountability.
- Common Cause vs. Union of India (1996): Highlighted the importance of the CAG in auditing government expenditures and ensuring transparency.
Commissions:
- Second Administrative Reforms Commission: Emphasized the need for a robust audit mechanism to ensure accountability and transparency in government operations.
- 14th Finance Commission: Recommended measures to strengthen the office of the CAG and ensure more effective financial oversight.
Previous Year Prelims Questions Related to Article 148
- (UPSC Prelims 2016) The Comptroller and Auditor-General of India can be removed from office in the same manner as:
- A. The President of India
- B. A Judge of the Supreme Court
- C. The Prime Minister of India
- D. The Governor of a State Correct Answer: B. A Judge of the Supreme Court
- (UPSC Prelims 2019) The reports of the Comptroller and Auditor-General relating to the accounts of the Union are submitted to:
- A. The Prime Minister
- B. The Finance Minister
- C. The President
- D. The Chief Justice of India Correct Answer: C. The President
Previous Year Mains Questions Related to Article 148
- Mains 2016: “Discuss the role and significance of the Comptroller and Auditor-General of India in ensuring financial accountability in India. How does Article 148 ensure the independence of this office?”
- Mains 2019: “Analyze the duties and powers of the Comptroller and Auditor-General of India as prescribed by Article 148. How does the CAG contribute to the transparency and accountability of government finances?”
Additional Insights:
- Ensuring Independence: Article 148 provides robust measures to ensure the independence of the CAG, allowing it to function without political or executive pressure.
- Financial Oversight: The CAG’s audits and reports are crucial for maintaining financial discipline and preventing misuse of public funds.
- Informing Legislatures: By reporting to Parliament and State Legislatures, the CAG ensures that elected representatives are aware of financial management issues, promoting transparency and accountability.
Understanding Article 148 is crucial for UPSC aspirants as it outlines the provisions for the appointment, powers, and functions of the Comptroller and Auditor-General of India, ensuring financial accountability and transparency in government operations. This knowledge is essential for both preliminary and main examinations, offering insights into the mechanisms that support effective financial oversight in India.