School of Law Mitali Srivastava 2023 24 Constitutional Provisions Governing the CAG

Summary

This video explores the pivotal role of the Controller and Auditor General (CAG) of India, as established by Articles 148 to 151 of the Constitution. It discusses the CAG's appointment by the President, the powers and responsibilities associated with auditing government expenditures, and the advisory role the CAG plays to the government. The video emphasizes the CAG's foundational significance in promoting transparency and accountability within the democratic framework of India, ultimately safeguarding citizens' interests and ensuring good governance.

Takeaways

• 📜 The video discusses the evolution of the British system of the CAG and its impact on India's CAG office before and after independence.
• 👨‍⚖️ The Controller and Auditor General (CAG) of India holds a pivotal constitutional role, requiring a neutral and apolitical identity.
• 🇮🇳 Articles 148 to 151 of the Indian Constitution outline the CAG's authority, duties, and powers, serving as foundational pillars.
• 🔑 Article 148 establishes the CAG's authority, detailing the appointment process by the President and conditions of removal akin to a Supreme Court judge.
• 🤝 The CAG takes an oath of office and cannot hold any government position after their term, ensuring independence.
• 💰 The CAG's office expenses are covered by the Consolidated Fund of India, with a tenure of six years or until age 65.
• 📊 Article 149 designates the CAG as the authoritative body for auditing various government funds and accounts, ensuring financial accountability.
• 💡 Article 150 positions the CAG as a financial advisor, providing counsel on maintaining accounts for both the Union and states.
• 📑 Article 151 mandates the CAG to submit audit reports on Union accounts to the President, who presents them to Parliament.
• 🔍 The CAG's role is integral to good governance in India, safeguarding citizen interests and upholding democratic principles.

Q & A

What is the primary role of the Controller and Auditor General (CAG) of India?

The CAG of India plays a pivotal role in auditing government expenditures and ensuring financial accountability, as outlined in the Constitution of India.

How is the CAG appointed according to the Indian Constitution?

The President of India appoints the CAG, who can only be removed from office in a manner similar to the removal of a Supreme Court judge.

What articles in the Indian Constitution govern the CAG's authority and duties?

Articles 148 to 151 of the Indian Constitution serve as the foundational pillars governing the authority, duties, and powers of the CAG.

What is the term of office for the CAG?

The CAG serves for six years or until reaching the age of 65, whichever comes earlier.

What are the main responsibilities of the CAG as per Article 149?

Article 149 designates the CAG as the authoritative entity for auditing all expenditures related to the Consolidated Fund of India, the Contingency Fund, and other accounts of the Central and State governments.

What advisory role does the CAG play according to Article 150?

Under Article 150, the CAG acts as a financial advisor, offering counsel to the President regarding the maintenance of accounts for both the Union and the States.

How does the CAG ensure the independence of its functions?

The CAG operates with autonomy, free from political influence, and its expenses are covered by the Consolidated Fund of India, ensuring independence in its functions.

What is the significance of Article 151 in relation to the CAG?

Article 151 requires the CAG to submit audit reports on Union accounts directly to the President, who presents them to Parliament, thus ensuring transparency and accountability in financial matters.

What legislative act outlines the duties, powers, and service conditions of the CAG?

The duties, powers, and service conditions of the CAG are outlined in the Controller and Auditor General of India (Duties, Powers and Conditions of Service) Act, 1971.

How does the CAG contribute to good governance in India?

The CAG upholds the tenets of good governance by safeguarding the interests of citizens and ensuring accountability in government financial operations.