Comptroller and Auditor General of India 

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News : President Ram Nath Kovind administered the oath of office to GC Murmu as Comptroller and Auditor General of India at Rashtrapati Bhavan. 

About 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. 
  • It is the institution through which the accountability of the government and other public authorities (all those who spend public funds) to Parliament and State Legislatures and through them to the people is ensured. 

Constitutional Provisions 

  • Article 148 broadly deals with the CAG appointment, oath and conditions of service. 
  • Article 149 deals with Duties and Powers of the Comptroller and Auditor-General of India. 
  • Article 150 says that the accounts of the Union and of the States shall be kept in such form as the President may, on the advice of the CAG, prescribe. 
  • Article 151 says that 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. 
  • Article 279 – Calculation of "net proceeds" is ascertained and certified by the Comptroller and Auditor-General of India, whose certificate is final. 
  • Third Schedule – Section IV of the Third Schedule of the Constitution of India prescribes 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 assumption of office. 
  • According to Sixth Schedule the accounts of the District Council or Regional Council should be kept in such form as CAG, with the approval of the President, prescribe. In addition these bodies account are audited in such manner as CAG may think fit, and the reports relating to such accounts shall be submitted to the Governor who shall cause them to be laid before the Council. 
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