Q16.“The Comptroller and Auditor General (CAG) has a very vital role to play.” Explain how this is reflected in the method and terms of his appointment as well as the range of powers he can exercise.

The Comptroller and Auditor General (CAG) is an independent constitutional authority (Article 148), serving as the guardian of the public purse. Its vital role in ensuring financial accountability is reflected in its structure.

Method and Terms of Appointment

Appointed by the President by warrant, the CAG enjoys security of tenure (6 years or 65 years) and removal akin to a Supreme Court judge. Salary charged on the Consolidated Fund of India and ineligibility for further government office ensure profound independence.

Range of Powers

The CAG audits accounts of Union, State governments, PSUs, and bodies substantially financed by public funds. Reports are submitted to the President/Governor, then laid before Parliament/State Legislature, becoming public. This enables parliamentary control over public finance, with the CAG assisting the Public Accounts Committee.

These robust appointment provisions and extensive auditing powers collectively underscore the CAG's indispensable role in upholding financial probity and transparency.