The Comptroller and Auditor General hold an independent and constitutional office under Article 148 of the Indian constitution. According to Dr. Babasaheb Ambedkar, he is the most important officer under the Indian constitution. He is an agent of the Parliament and holds responsible to the same. It is his duty to uphold the constitution. Article 149 of the Indian Constitution has authorized the Parliament concerning the determination of duties and powers of the Comptroller and Auditor General for Accounts of Union and States and any other authority.
Comptroller and Auditor-General of India -
According to Article 148 of the Indian Constitution -
(1)There shall be a Comptroller and Auditor-General of India who shall be appointed by the President by warrant under his hand and seal and shall only be removed from office in like manner and on the like grounds as a Judge of the Supreme Court.
(2) Every person appointed to be the Comptroller and Auditor-General of India shall, before he enters upon his office, make and subscribe before the President, or some person appointed in that behalf by him, an oath or affirmation according to the form set out for the purpose in the Third Schedule.
(3) The salary and other conditions of service of the Comptroller and Auditor-General shall be such as may be determined by Parliament by law and, until they are so determined, shall be as specified in the Second Schedule:
Provided that neither the salary of a Comptroller and Auditor-General nor his rights in respect of leave of absence, pension or age of retirement shall be varied to his disadvantage after his appointment.
(4) The Comptroller and Auditor-General shall not be eligible for further office either under the Government of India or under the Government of any State after he has ceased to hold his office.
(5) Subject to the provisions of this Constitution and of any law made by Parliament, the conditions of service of persons serving in the Indian Audit and Accounts Department and the administrative powers of the Comptroller and Auditor-General shall be such as may be prescribed by rules made by the President after consultation with the Comptroller and Auditor-General.
(6) The administrative expenses of the office of the Comptroller and Auditor-General, including all salaries, allowances and pensions payable to or in respect of the persons serving in that office, shall be charged upon the Consolidated Fund of India.
Duties and powers of the Comptroller and Auditor-General (Article 149) -
The Comptroller and Auditor-General shall perform such duties and exercise such powers in relation to the accounts of the Union and of the States and of any other authority or body as may be prescribed by or under any law made by Parliament and, until provision in that behalf is so made, shall perform such duties and exercise such powers in relation to the accounts of the Union and of the States as were conferred on or exercisable by the Auditor-General of India immediately before the commencement of this Constitution in relation to the accounts of the Dominion of India and of the Provinces respectively.
He audits all the Central and State and union territory having a Legislative Assembly government accounts relating to the Consolidated Fund of India, transactions relating to their business, Contingency fund of India, Public Account of India.
He performs two duties as an Accountant he controls all withdrawal from money disbursed by the central or State governments. He shall keep the account of the Union and the State in the manner of prescribed by the President.
He advises the President on the form of keeping the Central and State government's accounts and Audit Accounts related to any authority that the President asks him to do. Further, he submits audit report of the Centre to the President and of the States to the Governor who further place it before the Parliament and the State legislative respectively
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