Comptroller & Auditor General of India (CAG)
* Appointed by President, nominated by PM of India
* Office term – 6 years or upto 65 yrs of age
* Salary – 90,000 / month & can be removed by the President on the same grounds & manner as a judge of SC
Duties & Function
* He is the chief Guardian of Public purse & head of Indian audit & account department
* Audits accounts of Union & states to ensure nothing is spent out of consolidated fund of India or of the state without the sanction of the parliament or respective state legislature
* Audits government owned companies (51% stake of Gov.) as an external auditor
* Reports of CAG are taken into consideration by public accounts committee (PAC)
Public accounts committee (PAC)
* A committee of not more than 22 members (LS → 15 & RS → 7)
* formed every year in parliament & state legislature
* No member of PAC should be from COM)
* Chairman of PAC is appointed by speaker of Lok sabha & is generally from opposition party
Independence of office of CAG
- Gets security of tenure as though appointed by President, CAG may be removed from his office only on the grounds of proved misbehavior or incapacity only in a manner as a judge of SC is removed (i.e. each house of parliament is passing a resolution supported by not less than 2/3rd of the members present & voting )
* Salary & conditions of his service can not be changed except under financial emergency
* His salary is charged from consolidated fund of India & is not subjected to vote of parliament (paid salary equivalent to Judge of SC) & is eligible for annual pension
* In other matters, his conditions of service shall be determined by rules applicable to an IAS officer, holding a rank of secretary to GOI
* After retirement, he is disqualified for appointment under union or state government
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