भारत के नियंत्रक एवं महालेखा परीक्षक CAG | indian polity by laxmikant in hindi upsc ssc uppsc uppcs
FREE TELEGRAM CHANNEL -https://t.me/studyforcivilservices FREE TELEGRAM CHANNEL -https://t.me/studyforcivilservices FREE TELEGRAM CHANNEL -https://t.me/studyforcivilservices comptroller and auditor general of india The Comptroller and Auditor General (CAG) of India is an authority, established by Article 148 of the Constitution of India, which audits all receipts and expenditure of the Government of India and the state governments, including those of bodies and authorities substantially financed by the government. The CAG is also the external auditor of Government-owned corporations and conducts supplementary audit of government companies, i.e., any non-banking/ non-insurance company in which Union Government has an equity share of at least 51 per cent or subsidiary companies of existing government companies. The reports of the CAG are taken into consideration by the Public Accounts Committees (PACs) and Committees on Public Undertakings (COPUs), which are special committees in the Parliament of India and the state legislatures. The CAG is also the head of the Indian Audit and Accounts Department, the affairs of which are managed by officers of Indian Audit and Accounts Service, and has over 58,000 employees across the country. The CAG is mentioned in the Constitution of India under Article 148 – 151. The CAG is ranked 9th and enjoys the same status as a judge of Supreme Court of India in Indian order of precedence. The current CAG of India is Rajiv Mehrishi, who assumed office on 25 September 2017. He is the 13th CAG of India. Contents 1 Appointment 1.1 Oath or affirmation 1.2 Duties of the CAG 1.3 Recent achievements 1.4 Suggested reforms 2 Removal 3 Indian Audit and Accounts Service 4 Scope of audits 5 Reforms suggested by former CAG Vinod Rai 6 Prominent audit reports 6.1 2G Spectrum allocation 6.2 Coal Mine Allocation 6.3 Fodder scam 6.4 Krishna-Godavari (KG) D-6 gas block 7 List of Comptroller and Auditors General of India Nominator Prime Minister of India Appointer President of India Term length 6 yrs or up to 65 yrs of age (whichever is earlier) Inaugural holder V. Narahari Rao Deputy Deputy Comptrollers and Auditors General of India Constitution of India (Article 148) provides for an independent office of the Comptroller and Auditor General of India (CAG). He is the head of the Indian Audit and Accounts Department1. He is the guardian of the public purse and controls the entire financial system of the country at both the levels—the Centre and the state. His duty is to uphold the Constitution of India and laws of Parliament in the field of financial administration. This is the reason why Dr B R Ambedkar said that the CAG shall be the most important Officer under the Constitution of India2. He is one of the bulwarks of the democratic system of government in India; the others being the Supreme Court, the Election Commission and the Union Public Service Commission. A PPOINTMENT AND T ERM The CAG is appointed by the president of India by a warrant under his hand and seal. The CAG, before taking over his office, makes and subscribes before the president an oath or affirmation:
