Context:
The Comptroller and Auditor General of India (CAG) has signed a Memorandum of Understanding (MoU) with the UAE Accountability Authority (UAEAA).
Comptroller and Auditor General of India (CAG):
- Apex Authority responsible for external and internal audits of National and State government expenses.
- Independent office provided in Chapter V of the Constitution of India (Articles 148-151).
- Constitutional Provisions –
- Article 148 – Deals with CAG’s appointment, oath, and service conditions.
- Article 149 – Outlines the duties and powers of the CAG.
- Article 150 – Accounts of the Union and States to be kept as prescribed by the President on CAG’s advice.
- Article 151 – CAG’s reports on Union accounts to be submitted to the President for presentation in Parliament.
- Article 279 – CAG certifies the calculation of “net proceeds,” which is final.
- Appointment – By the President of India.
- Removal – Same grounds and manner as a Supreme Court Judge.
- Can be removed only on the grounds of proved misbehaviour or incapacity.
- The resolution for the removal must be supported by a special majority of each House of Parliament (ie, a majority of the total membership of that House and a majority of not less than 2/3rd of the members of that House present and voting).
- Term – 6 years or until the age of 65, whichever is earlier.
- Resignation – Can resign any time from his office by addressing the resignation letter to the President.
- Condition of service – Determined by Parliament and can’t be varied to his disadvantage after his appointment
Functions of CAG:
- Audit Scope –
- Expenditure from the Consolidated Fund of India and States.
- Expenditure from the Contingency Fund and Public Account of India and States.
- Trading, manufacturing, profit and loss accounts, balance sheets of Central and State departments.
- Receipts and expenditure of bodies substantially financed by Central or State revenues.
- Government companies and other corporations as required by law.
- Accounts of any authority when requested by the President or Governor (e.g., Local bodies).
- Advisory Role – Advises the President on the form of accounts for the Centre and States.
- Submits his audit reports relating to the accounts of the Centre to the President, who shall, in turn, place them before both Houses of Parliament
- Submits his audit reports relating to the accounts of a state to the governor, who shall, in turn, place them before the state legislature.
Source: The Hindu
Previous Year Question
Consider the following statements:
1. The Election Commission of India is a five-member body.
2. The Union Ministry of Home Affairs decides the election schedule for the conduct of both general elections and by-elections.
3. Election Commission resolves the disputes relating to splits/mergers of recognized political parties.
Which of the statements given above is/are correct?
[UPSC Civil Services Exam – 2017 Prelims]
(a) 1 and 2 only
(b) 2 only
(c) 2 and 3 only
(d) 3 only
Answer: (d)
Explanation:
Statement 1 is not correct. According to Article 324, the Election Commission shall consist of the Chief Election Commissioner and such number of other Election Commissioners, if any, as the President may form a time-to-time fix.
Statement 2 is not correct. Election Commission of India decides the election schedule for the conduct of both general elections and by-elections.
