Key Concepts & Self-Assessment15 Key Facts
Review key Comptroller & Auditor General of India (CAG) exam facts and rate your mastery to track revision.
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#1
Article 148 establishes the office of the Comptroller and Auditor General of India, appointed by presidential warrant for a term of 6 years or until reaching 65 years of age.
#2
The CAG's salary and administrative expenses are charged directly upon the Consolidated Fund of India and are not subject to parliamentary vote under Article 148(6).
#3
Under Article 149 and the CAG Act of 1971, the CAG executes financial compliance, regularity, and performance audits across Union, State, and public sector accounts.
#4
Article 151 mandates the submission of CAG audit reports to the President (for Union accounts) and Governors (for State accounts) to be laid before respective legislatures.
#5
The CAG acts as an intellectual guide, philosopher, and friend to Parliament's Public Accounts Committee (PAC) during parliamentary scrutiny of appropriation accounts.
#6
V. Narahari Rao served as the first Comptroller and Auditor General of independent India from 1948 to 1954.
#7
Dr. B.R. Ambedkar described the Comptroller and Auditor General as the most important officer under the Constitution of India during Constituent Assembly debates.
#8
Under Article 148(4), the CAG is constitutionally ineligible for further government employment under the Government of India or any State government after demitting office.
#9
The CAG can be removed from office by the President only on grounds of proven misbehavior or incapacity through an address passed by both Houses of Parliament.
#10
The Comptroller and Auditor General executes audit control primarily ex-post facto (after expenditure has occurred), unlike the British CAG who controls the issue of public money.
#11
The CAG audits the accounts of Union and State governments under three primary types: Financial Audit, Compliance Audit, and Performance Audit.
#12
Under Section 19 of the CAG Act of 1971, the CAG conducts supplementary audits and appoints statutory auditors for Government Companies registered under company law.
#13
The administrative expenses of the office of the CAG, including all salaries, allowances, and pensions, are charged upon the Consolidated Fund of India under Article 148(6).
#14
The CAG is an active member of the International Organization of Supreme Audit Institutions and the Asian Organization of Supreme Audit Institutions.
#15
In 1976, accounting was separated from auditing at the Union government level, relieving the CAG of compilation of Union accounts through the Controller General of Accounts.
Subject Specialist Commentary
Analytical perspective & practical exam advice from the Master10 academic board
The Comptroller and Auditor General of India, established under Article 148, is the guardian of the public purse. Appointed by presidential warrant, the CAG audits government expenditures to ensure public funds are spent lawfully and economically. The CAG serves for six years or until age 65. Under Article 151, audit reports are submitted to the President or Governors, who place them before legislatures for scrutiny by the Public Accounts Committee.
For UPSC, SSC, and State PSC exams, this topic provides frequent questions on constitutional autonomy. Remember that the CAG's expenses are charged directly upon the Consolidated Fund of India and cannot be voted on. A classic trap in prelims tests assumes the CAG approves spending beforehand; in reality, India's CAG conducts an ex-post audit after expenditure occurs. Also revise that post-retirement, the CAG is barred from any further government employment under Article 148(4).
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