Comptroller and Auditor General, Summaries of Political Science

Download Comptroller and Auditor General and more Summaries Political Science in PDF only on Docsity!

“Comptroller and Auditor General of India is the most important Officer under the Constitution of India, for he is the guardian of the public purse.” Dr B R Ambedkar Breaking Down the Basics « The Comptroller and Auditor General of India is the supreme audit institution of India — a.k.a. CAG of India. « Apex authority responsible for external and internal audits of the expenses of the National and state governments. ¢ He is the head of the Indian Audit and Accounts Department. There shall be a Comptroller and Auditor-General of India who shall be appomted by the President by warrant under his hand and seal and shall only be removed from office in like manner and on like grounds as a Judge of the Supreme Court. CAG shall perform such duties and exercise such powers in relation to the accounts of the Union and of the States and of any other authority or body as may be prescribed by or under any law made by Parliament. Accounts of the Union and of the States shall be kept in such form as the President may, on the advice of the Comptroller and Auditor-General of India, prescribe. ¢ Reportsrelating to the accounts of the Union shall be submitted to the President. e Reports relating to the accounts of a State shall be submitted to the Governor of the State. Net proceeds of any tax or duty, in or attributable to any area shall be ascertained and certified by the CAG of India, whose certificate shall be final. Prescribes form of oath or affirmation to be made by the Judges of the Supreme Court and the CAG of India at the time of assumption of office.