COMPTROLLER AND AUDITOR GENERAL
NCERT notes ( Study Material ) on of import topics for the CDS, NDA, AFCAT written exam. These notes volition likewise hold upwards useful for other competitive exams like, UPSC Civil Services, State Civil Services exams, Bank PO, SSC together with thence on. ( Check Other NCERT Notes Here )
The CAG is an officeholder of the Parliament together with he is called Ears together with Eyes of the Public Accounts Committee.
Dr. B. R. Ambedkar said - The Comptroller together with Auditor General is the close of import role nether the Constitution.
- Provisions regarding the CAG are given nether Article 148 - 151 - Oath is administered & Appointment is done yesteryear the President of Bharat for half dozen years or 65 years of historic menstruation ( whichever is before ).
- Audits the trouble organization human relationship of the Union together with USA together with submit the study to the President ( inward illustration of Union ) or the Governor ( inward illustration of State ).
- Ensures that all expenditures from the consolidated fund of Bharat or states are inward accordance alongside the constabulary - Money sanctioned yesteryear the Parliament or the State legislature is beingness spent for the correct purpose.
- Also, to audit together with study on the receipts together with expenditures of the -
Government Companies,
All bodies together with authorities substantially financed from the Union or the State revenues, and
Other corporations or bodies when thence required yesteryear the constabulary relating to such corporations or bodies.
- The study of the CAG shall hold upwards submitted to the Governor, who shall lay it before the State legislature - This study is thence straightaway referred to the Public Accounts Committee of the Parliament.
PUBLIC ACCOUNTS COMMITTEE (PAC)
Formed every twelvemonth inward parliament & field legislature,
No fellow member of PAC should hold upwards from Council of Ministers,
Chairman of PAC is appointed yesteryear speaker of Lok sabha together with is mostly from opposition party.
- The atmospheric condition of service of other persons serving inward Indian Audit together with Accounts Department shall hold upwards prescribed yesteryear the President later on consultation alongside the CAG.
- The CAG has no command over the consequence of coin - Concerned alone at the same of Audit later on the expenditure has already taken place.
- CAG may hold upwards removed from his role alone on the grounds of proved misbehavior or incapacity alone inward a mode equally a guess of SC is removed - i.e. each trouble solid of parliament is passing a resolution supported yesteryear non less than 2/3rd of the members acquaint together with voting.
- His salary is charged from consolidated fund of Bharat together with cannot hold upwards changed except nether fiscal emergency.
- After retirement, he is disqualified for appointment nether wedding ceremony or field government.
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