The comptroller and auditor – General of India act as the chief accountant and auditor for the State and Union Government.
Overview
The Comptroller and Auditor General of India is the body that is personally responsible for all the work related to external and internal audits of the expenses of the national and state governments.
The post of the body is also known as the CAG of India, also constitutes the Full form that is in the heading. Article 148 of the Indian Constitution tells about the establishment of the post in India.
Know More: Part VI of the constitution of India is not applicable to which State?
Constitutional Aspect of CAG
- In the Indian Constitution, Article 148 deals with the appointment of the CAG of India and also tells about the Provision of his post and its condition of services.
- Article 149 of the Indian Constitution deals with the service and power of the CAG in India.
- Article 150 of the constitution has the provision in which it tells about the accounts of the Union and state government shall be kept in such form as the President may, in the advice of the CAG as prescribed.
- Article 151 also said about the report of the state and Union should be present in front of the president and after the president, it will be represented in both the houses of parliament.
- Article 279 talks about the final certification from the CAG.
- Part IV of the schedule talks about oaths or affirmations is to be made by the Judges of the Supreme and High Courts for the CAG.
- As per the sixth schedule, the account of the District council and regional council should be kept in the form of the CAG, with the approval of the president’s prescribe.
Current Comptroller and Auditor General is Shri Girish Chandra Murmu and the post holding date is 8th August 2020.
