Girish Chandra Murmu becomes the new CAG..AG
Girish Chandra Murmu, former lieutenant governor of Jammu and Kashmir, has been declared the new CAG (Comptroller and Auditor General). The CAG Controller and Auditor General of India (CAG) is the Chief Auditor of the Government
The Comptroller and Auditor General of India (CAG-CAG) is perhaps the most important and an independent authority of the Constitution of India. He is a person who sees that no more money is spent by Parliament than the permissible expenses or that the money is spent by Parliament only on the items prescribed in the Appropriation Act.
Constitutional provisions
Article 148 deals with the appointment, oath and conditions of service of the CAG.
Article 149 deals with the duties and powers of the Comptroller and Auditor General of India.
Article 149 deals with the duties and powers of the Comptroller and Auditor General of India.
Article 150 states that the Union and the States have to keep account details according to the President (on the advice of the CAG).
Article 151 states that the CAG report relating to the accounts of the Union shall be submitted to the President, which shall be laid on the Table of each House of Parliament.
Article 279 - The net income is calculated by CAG, whose certificate is considered final.
Third Schedule - Section IV of the Third Schedule to the Constitution of India provides for the oath taken by the CAG of India and the judges of the Supreme Court at the time of assuming office.
According to the Sixth Schedule, the accounts of the District Council or the Zonal Council should be maintained according to the format approved by the President and the CAG.
The accounts of these bodies have to be audited in such a manner as the CAG deems fit and the report relating to such accounts shall be presented to the Governor, which is placed before the Legislature.
Autonomy of tags
Many provisions have been made in the constitution for the protection of freedom of CAG.
👉CAG is appointed by the President's seal and warrant and has a term of 6 years or 65 years of age. (Whichever is earlier)
The CAG can be removed by the President only in accordance with the procedure recorded in the constitution which is similar to the way a Supreme Court judge is removed.
Once retired / resigned from the post of CAG, he cannot take any office under the Government of India or any State Government.
CAG's salary and other service conditions cannot be varied (reduced) after appointment.
His administrative powers and service conditions of officers serving in the Indian Audit and Accounts Department are determined by the President only after consulting him.
The administrative expenses of the Office of AGCAG, including all salaries, allowances and pensions, are weighted on the Consolidated Fund of India which cannot be voted on in Parliament.
Functions and powers of AGCAG
👉CAG examines all types of expenses in the accounts related to the Consolidated Fund of India and the Consolidated Fund of each State, Union Territory having Legislative Assembly.
Tests all contingencies from the contingency fund of India and the public account of India as well as the contingency fund and public account of each state.
Audits all trading, manufacturing, profit-loss accounts, balance sheets and other additional accounts of any department of the central government and state governments.
It examines the income expenditure of all bodies, authorities, government companies, corporations and bodies to be financed from the revenue of the Center or States when required by the relevant laws.
Audits the accounts of any other authority, such as a local body, as recommended by the President or the Governor.
Advises the President regarding the format in which accounts of the Center and States will be kept.
Submits his audit report related to the accounts of the Center to the President, which is laid on the Tables of both the Houses of Parliament.
submits its audit report related to the accounts of a state to the Governor, which is placed before the state legislature.
