Comptroller and the Auditor General of India (Article 148 - 151)

The Comptroller and the Auditor General of India is an authority who audits all receipts and expenditure of Government of India and the state governments. The CAG is mentioned in the Constitution of India under Article 148 - 151. The CAG is the external auditor of government owned companies. He ascertains and certifies the net proceeds of any tax or duty. He complies and maintains the accounts of state governments.

The CAG of india is also the head of the Indian Audit and Accounts department. The CAG is appointed by the President of India following a recommendation by the Prime Minister. He is appointed for a period of 6 years or 65 years of age whichever is earlier. The salary and other conditions of service of the CAG are determined by the Parliament of India. The CAG is not eligible for further office either under the Government of India or under the Government of any state after he has ceased to hold the office. CAG can be removed from office through a procedure of impeachment. He acts as the friend, philosopher and guide of the public accounts committee of the parliament. The CAG is ranked 9th and enjoys the same status as a judge of supreme court of india in indian order of precedence.

Comptroller and Auditor General of India (Article 148 - 151)

Article 148: Comptroller and Auditor-General of India

Article 149: Duties and powers of the Comptroller and Auditor-General

Article 150: Form of accounts of the Union and of the States

Article 151: Audit reports