Comptroller and Auditor general is a constitutional body sanctioned by article 148 of the constitution. Its work is to audit the expenditure incurred by government of India, Government of state from consolidated fund of India, Contingency fund of India, Public accounts of India. Its function is to prepare audit reports on appropriation, finance and public accounts. It rightly acta as the philosopher, guide and friend of the public accounts committee.
The task assigned to CAG is of paramount nature hence its free functioning is prerequisite for efficiency. The Provisions provided in the constitution for its impartial functioning are as follows:
- He is appointed by the President by a warrant under his hand and seal and his oath of office requires him to uphold the Constitution of India and the laws made there-under.
- He is provided with a security of tenure and can be removed by the President only in
accordance with the procedure mentioned in the Constitution (same as a judge of SC).
- He is not eligible for further office, either under the Government of India or of any state, after he ceases to hold his office.
- His salary and other service conditions though determined by the Parliament cannot be varied to his disadvantage after appointment.
- His administrative powers and the conditions of service of persons serving in the Indian Audit and Accounts Department shall be prescribed by the President only after consulting him.
- The administrative expenses of the office of CAG, including all salaries, allowances and pensions of persons serving in that office are charged upon the Consolidated Fund of India and are not subject to the vote of Parliament.