Comptroller and Auditor General of India - (Article 148 - 151) Constitution of India

Article 148, 149, 150 & 151 of Part V of the Constitution of India deals with the Comptroller and Auditor General of India. Comptroller and Auditor General is one of the most important offices under the Constitution of India.

Article 148 - Comptroller and Auditor General of India

Article 149 - Duties and Powers of the Comptroller and Auditor General

Article 150 - Form of accounts of the Union and the States

Article 151 - Audit Reports

Appointment and Term of Office of Comptroller and Auditor General of India -

The Comptroller and Auditor General of India is appointed by the President. Before taking his office, he takes oath in the presence of the President to bear true faith and allegiance to the Constitution of India and to uphold the sovereignty and integrity of India.

He holds office until he attains the age of 65 years or at the expiry of his 6 years term, whichever is earlier. He can resign any time from his office by addressing his resignation to the President. He can also be removed by the President on same grounds and in the same manner as a  judge of the Supreme Court.

Duties and Functions of Comptroller and Auditor General of India -

He is the guardian of the public purse. His duties are to audit the accounts of the Union and the States and to ensure that nothing is spent out of the Consolidated Fund of India or of the States without the sanction of the Parliament or the respective State Legislatures. He submits an audit report of the Union to the President who shall lay it before Parliament and the audit reports of the State to the respective Governors who shall lay it before the respective State Legislatures.

In case of Union Territories, the Comptroller and Auditor General of India submits audit reports to Lt. Governors where the Union Territories have Legislative Assemblies of their own. The accounts of the other Union Territories are audited by him as part of the account of the Union of India.
Independence of the office of Comptroller and Auditor General of India -

Because of the importance of the office of the Comptroller and Auditor General, the Constitution contains following provisions to ensure the impartiality of the office and to make it independent of the Executive.

1. He is provided with the security of tenure. Though appointed by the President, the Comptroller and Auditor General of India may be removed from his office only on grounds of proved misbehaviour or incapacity in a manner a Judge of the Supreme Court is removed i.e. each house of the Parliament passing a resolution supported by not less than two-thirds of the members present and voting and by a majority of the House.

2. His salary and conditions of service can not be changed to his disadvantage during his term of office except under a financial emergency.

3. His salary is charged in the Consolidated Fund of India and is not subject to the vote of the Parliament. He is paid a salary equivalent to that of a judge of the Supreme Court. On retirement, he shall be eligible for an annual pension.

4. In other matters, his condition of service shall be determined by the rules applicable to an Indian Administrative Service officer holding the rank of a Secretary to the Government of India.

After retirement he is disqualified for appointment either under the Union or the State Government.