Partial preview of the text
Download Comptroller and Auditor General detailed notes and more Lecture notes Law in PDF only on Docsity!
aNd ot Prise Ya Hererar Were (CAG) Comptroller and Auditor General of India (CAG) diene sear > ar — § (Gra — 5) Constitutional Provisions —> Part - 5 (Chapter - 5) — ayaa — 14a - 151 Articles —* 148 - 151 fae4 #1 24 / Britain's Contribution > qerqft/ Background — tase 4 sta aiifee we vere fer at ern at Te Indian Audit and Accounts Department was established in 1858. ga fart 4 frqer afer agretearere (Auditor General) BESTA eT | ‘The officer appointed in this department was called Auditor General. TOM ABER — vets wae (raft —16 Awa 1860) First Auditor General - Edmund Drummond (Appointed on 16 Nov. 1860) foreat Prafte area after ere edt eft cen ertera faite ware d ware weer | Whose appointment was done by the Seerctary of India and his tenure was during the pleasure of are are afer 1935 4A Saw Heel a ee A gle at Ty | In the Government of India Act 1935, its importance and level were increased. ara Sera) Prafaa were err at are ert Now its appointment started being done by the Emperor. 1950 4 Har APL BA We Seer ae Peas ve serene Gere ae fear | When the Constitution came into force in 1950, its name was changed to Comptroller and Auditor General. 193s & afer a ae A ar A AeTereT SPT(Accountant General) @) Prafee wT sera ferent Tar | Through the Act of 1935, provision was made for the appointment of the Accountant General (AG) in the provinces. > HYWs/ Article — 148 — CAG 14a(1) - o Fra ® fay we CAG eT |,/ There shall be one CAG for India, o Praffe — engatet/ Appointment - President o athe —6 af mes af at ang al At yee 271 Tenure - 6 years or 65 years of age, whichever is earlier. © %@ 4fat/ Removal from office — © gern — oat fifa @ free sc a HC S Aelia ar gern are 2] Removal - In the same manner in which judges of the SC and HC are removed. © rma — weft’ Resignation - President * +4a@) — o CAG #7 we — wea grr (rah arp 4 fey oreo & arpa) Oath of CAG - By the President (as per the format given in the third schedule) + 1436) - o tan aie fa ed — Pai gee arr Gren gee aga & aqare) Salary and service conditions - Determination by the Parliament (otherwise as per the second schedule) © @ — sc % =rarikt & Wars (250 ars) — ara & afer fae wy arta Salary - Same as that of a judge of the SC (Rs. 2.50 lakh) - Charged on the Consolidated Fund of India. = 14a(4) — o SmPgit & are dee aver a wed weer & ais fee ft ge ar oa Ae err) 148(4) - He shall not be cligible for any post under the Central Government or State Government after retirement. . 1496) — srefta crear often @ chen fear & aienftal @) Gar eet er Prete CAG agua & are Proraee ga ae 148(5)- ‘The service conditions of the employees of the Indian Audit and Accounts Department will be determined by the CAG in consultation with the President. « 1486) -— CAG % arate & aa ara af fifeaa oer ar (aire fafa) a fae ary) 148(6) - The expenses of the office of the CAG shall be met from the Consolidated Fund of India. > ayes 149 — caG @ orf Wi afer — Article -149 - Functions and powers of the CAG © 1971 4 Hea A CAG & eral va afterall a gee erp aaa | 1971, the Parliament enacted a law regarding the functions and powers of the CAG, «© 7a8 1976 4 Geers fear rer) fora crates gocher ert apt gers Pee rar) Tt was amended in 1976. In which accounting and auditing were separated. Article -151 —» The CAG gives its annual report. o me —> wena — fer -— dae Centre —> President - Finance Minister - Parliament o Wr =| wena — er — fiuravea State —> Governor - Finance Minister - Legislature CAG Fe AY MAN / Criticism of the CAG post — 1, aferes ae CAG &t sort gee & wart oe vere fara rer) ae aera @) at arent afrenftat a 2h a cas ae @ afk wt art ae ar ten 2) Critics sometimes consider the CAG to bea bloodthirsty hunting dog instead of a vigilant guard. Who catches hold of the leg of the government officials and does not let them move forward. 2. tia ve wed 4 CAG 4) ee arate a ate eee aral at afofraiers ferse per Paul H, Appleby severely criticized the CAG and called its actions a ‘colonial legacy’, ate :- af. are 7 CAG a walter AeeNeh Ge Arar | Note: Dr, Ambedkar considered the CAG to be the most important post. > CAG Te BY Re / Status of the post of CAG — © 3 sc eet S wae eat fear aren By It is given the same status as the judges of the SC. © 2a arbor fir: on corm wee wer omen &) CAG is called Guardian of public purse of watch dog. + eda aren @ we CAG — ff. ave er First CAG of Independent India - V. Narhari Rao acters — firfter ae apy Present - Girish Chandra Murmu CAG TE IAS a gfeaa arerave afta & aiiftras ae faqen fer omen by) An officer of the Indian Accounts Service is appointed to the post of CAG. } aa GER wl Sen—aren Tas aren waren offre — CAG The highest officer who keeps accounts of the Government of India - CAG, © ar 4caG dea aren @ feo aoe cen Wert (Audit) oT Hd aren B) At present, CAG only performs the work of audit for the Central Government. 
