Q.10. Examine the Constitutional Position of the Comptroller and Auditor General of India.

The Comptroller and Auditor General of India (CAG) holds a significant constitutional position in India. Let’s delve into the details:

1. Constitutional Provisions:
   • The Constitution of India (Article 148)establishes the independent office of the CAG.
   • The CAG is the head of the Indian Audit and Accounts Department.
   • As one of the bulwarks of the democratic system, the CAG plays a crucial role in financial administration.
2. Duties and Powers:
   • Article 149 outlines the duties and powers of the CAG:
     • The CAG audits the accounts of the Union and the States.
     • The CAG submits reports to the President, who lays them before each House of Parliament.
     • The CAG’s certification is final for calculating “net proceeds” (Article 279).

3. Appointment and Tenure:
   • The CAG is appointed by the President of India through a warrant under their hand and seal.
   • The CAG holds office for six years or until the age of 65, whichever is earlier.
   • The CAG can resign or be removed by the President based on a resolution passed by both Houses of Parliament.
4. Independence Safeguards:
   • The Constitution ensures the CAG’s independence:
     • Security of tenure: Removal follows a specific constitutional procedure.
     • No further office: The CAG cannot hold any other government office after retirement.
     • Salary and service conditions: Determined by Parliament, ensuring stability.
     • Administrative expenses: Charged to the Consolidated Fund of India.

In summary, the CAG’s constitutional position ensures financial accountability, transparency, and the efficient functioning of India’s governance system.