Who is the CAG?
- CAG is an independent authority under the Constitution of India.
- He is the head of the Indian audit & account department and chief Guardian of Public purse.
- The CAG ensures the accountability of the government and public authorities to Parliament and State Legislatures.
The Office of the CAG
Established in 1858 with Sir Edward Drummond as the first Auditor General.
- This was changed into Comptroller General of Accounts in 1866 and Comptroller and Auditor General of India in1894.
- The Government of India Act, 1919, and the Government of India Act, 1935, further strengthened the post.
- The Accounts and Audits Order, 1936 had more detailed accounting and auditing functions.
- The appointment of the CAG was done by the President of India after India attained independence in 1947.
- The Comptroller and Auditor General (Duties, Powers and Conditions of Service) Act, 1971 made CAG accountable for both accounting and auditing duties.
- However, accounting duties of the CAG were taken away in 1976. Constitutional Provisions relating to the CAG
- Article 148 refers to the appointment, oath and terms and conditions of service for CAG
- States the accounts of Union and of States between Articles 150 and 151
- The certificate given by the Comptroller and Auditor-General of India is conclusive.
- Prescribed will be the form of oath or affirmation to be made by the Judges of the Supreme Court and the Comptroller and Auditor-General of India at the time of entering upon office.
- CAG in India: An Auditor General, whereas in Britain an Auditor who is also known as a Comptroller.
- In India, CAG audits accounts post-commitment while in the UK, no amount could be drawn from public exchequer with
