Comptroller and Auditor General


 
 
Concept Explanation
 

Comptroller and Auditor General

Comptroller and Auditor General:

As the most important instrument of accountability, the Comptroller and Auditor General of India has a dual role to perform as an agency to function on behalf of the Legislature to ensure that the executive complies with the various laws passed by the Legislature in letter and spirit, and secondly, on behalf of the Executive to ensure compliance by subordinate authorities with the rules and orders issued by it.

The Comptroller and Auditor General of India, as the head of the Indian Audit and Accounts Department, is thus neither a part of the Legislature nor the Executive but is an officer created by the Constitution to see that diverse authorities act in regard to all financial matters in accordance with the Constitution and the laws and rules framed there under.

Independence of Comptroller and Auditor General:

There are several provisions enshrined in the Constitution to safeguard his independent function. These are:

  • He is appointed by the President of India by warrant under his hand, and seal and his oath of office requires him to uphold the Constitution of India and laws made there under,
  • He shall hold office for a term of six years from the date on which he assumes such office, provided that where he attains the age of 65 years before the expiry of the said term of six years, he shall vacate such office on the date on which he attains the said age and that he may, at any time, by writing under his hand addressed to the President, resign his office.
  • He can be removed from office only on grounds of proven misbehavior or incapacity after an address by both the Houses of Parliament supported by a two thirds majority.
  • His salary and conditions of service cannot be varied to his disadvantage after appointment,
  • He shall not be eligible for further office under the Government of India or of any State after retirement.
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    Sample Questions
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    Question : 1

    The Controller and Accountant General of India is a friend and guide of ______________________

    Right Option : D
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    Explanation
    Question : 2

    Which one of the following duties is not performed by the Controller and Auditor General of India ?

    Right Option : D
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    Explanation
    Question : 3

    Which of the following are correct :

    (a) The Comptroller and Auditor General's Act, 1971, provide the legal basis for the auditorial functions of the Comptroller and Auditor General of India.

    (b) Article 148-151 in Part V of Indian Constitution has provisions related to Controller and Auditor General India.

    Right Option : C
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    Explanation
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