Polity · X-Factor Notes
The C.A.G. revision notes for UPPCS Prelims.
High-Yield Revision| Concept | What to remember | Asked in UPPCS |
|---|---|---|
| Constitutional Mandate | The Constitution mandates the office of the Comptroller and Auditor General of India (CAG). This office was created by the Constitution itself. | UPPCS Pre 2012, UPPCS Pre 2016 |
| Importance | Dr. B.R. Ambedkar called the CAG the most important officer under the Constitution of India. | UPPCS Pre 2012 |
| Appointing Authority | The CAG is appointed by the President of India by warrant under his hand and seal. | U.P. U.D.A./L.D.A. (Pre) 2001, UPPCS Pre 2002, U.P. P.C.S. (Pre) 2016 |
| Current CAG | K. Sanjay Murthy is the 15th CAG Girish Chandra Murmu was the 14th CAG of Independent India. |
| Concept | What to remember | Asked in UPPCS |
|---|---|---|
| Tenure | Holds office for a period of 6 years or up to the age of 65 years, whichever is earlier. | UPPCS Pre 1993 |
| Removal Process | The CAG can only be removed by the President in the like manner and on the like grounds as a judge of the Supreme Court. Removal requires a resolution passed by a special majority in both Houses of Parliament based on proved misbehaviour or incapacity. | UPPCS Pre 2006 |
| Eligibility for Re-employment |
| Concept | What to remember | Asked in UPPCS |
|---|---|---|
| Primary Role | The CAG is the guardian of the public purse and controls the entire financial system of the country at both the Centre and State levels. | U.P. P.C.S. (Mains) 2008 |
| Scope of Audit | Audits all receipts and expenditures of the Union and State Governments. The duties and powers are prescribed by Article 149. | |
| Limitation on Control |
| The CAG is not eligible for further office either under the Government of India or any State after ceasing to hold office (Article 148(4)). |
| UPPCS (Mains) 2004 |
| Separation of Accounts | The CAG (Duties, Powers and Conditions of Service) Act of 1971 was amended in 1976 to separate accounts from audit, relieving the CAG of responsibility for preparation of accounts. | UPPCS (Spl) (Mains) 2004, UPPCS Pre 2008 |
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| Submission of Central Reports (Art. 151(1)) | The CAG submits audit reports relating to the accounts of the Centre to the President, who then causes them to be laid before both Houses of Parliament. | U.P. Lower Sub. (Mains) 2013 |
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| Submission of State Reports (Art. 151(2)) | The CAG submits audit reports relating to a State’s accounts to the Governor. |
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| Role with Public Accounts Committee (PAC) | The CAG is considered the "Friend, Philosopher and Guide" and the ‘Eye and Ear’ of the Public Accounts Committee. The PAC examines the CAG’s audit reports. | UPPCS (Mains) 2006, UPPCS (Mains) 2011, UPPCS Pre 2021, UPPSC Prelims 2022 |
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| Ultimate Accountability | The Parliament holds the ultimate responsibility for taking due action on the comments and reports of the CAG. | U.P.R.O./ A.R.O. (Mains) 2014 |
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| Status in Parliament | The CAG is NOT a tool of Parliamentary control over Public expenditures, unlike the PAC or Estimates Committee. |
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