Comptroller and Auditor General of India
| Comptroller and Auditor General of India | |
|---|---|
since 7 January 2008 | |
| Nominator | Prime Minister of India |
| Appointer | President of India |
| Term length | 6 yrs or up to 65 yrs of age (whichever is earlier) |
| Inaugural holder | V. Narahari Rao |
| Website | The Comptroller and Auditor General of India |
The Comptroller and Auditor General (CAG) of India (Hindi: भारत के नियंत्रक-महालेखापरीक्षक) is an authority, established by the Constitution of India under Chapter V, who audits all receipts and expenditure of the Government of India and the state governments, including those of bodies and authorities substantially financed by the government. The CAG is also the external auditor of government-owned companies. The reports of the CAG are taken into consideration by the Public Accounts Committees, which are special committees in the Parliament of India and the state legislatures . The CAG of India is also the head of the Indian Audit and Accounts Department, which has over 58,000 employees across the country.
The current CAG of India is Vinod Rai, who was appointed on 7 January 2008. He is the 11th CAG of India.
Appointment
The Comptroller and Auditor-General of India is appointed by the President of India[1] following a recommendation by the Prime Minister. On appointment, he/she has to make an oath of affirmation before the President of India.
Oath of affirmation
I, <name>, having been appointed Comptroller and Auditor-General of India do swear in the name of God/solemnly affirm that I will bear true faith and allegiance to the Constitution of India as by law established, that I will uphold the sovereignty and integrity of India, that I will duly and faithfully and to the best of my ability, knowledge and judgment perform the duties of my office without fear or favour, affection or ill-will and that I will uphold the Constitution and the laws.
— Constitution of India, Third Schedule, Part IV
Compensation
The salary and other conditions of service of the CAG are determined by the Parliament of India. Neither his salary nor rights in respect of leave of absence, pension or age of retirement can be varied to his disadvantage after his appointment. 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 his office. These provisions are in order to ensure the independence of CAG. [2] [3]
Removal
The CAG cannot be removed from office other than through a procedure of impeachment similar to what is applicable to a Judge of the Supreme Court of India.[4]
Indian Audits and Accounts Service
The Constitution of India [Article 148] provides for an independent office to the CAG of India. He/she is the head of Indian Audit and Accounts Department. His/her duty is to uphold the constitution of India and laws of the Parliament in the field of financial administration.
Scope of audits
Audit of government accounts (including the accounts of the state governments) in India is entrusted to the CAG of India who is empowered to audit all expenditure from the revenues of the union or state governments, whether incurred within India or outside. Specifically, audits include:
- Transactions relating to debt, deposits, remittances, Trading, and manufacturing
- Profit and loss accounts and balance sheets kept under the order of the President or Governors
- Receipts and stock accounts.CAG also audits the books of accounts of the government companies as per companies act.
In addition, the CAG also executes performance and compliance audits of various functions and departments of the government.
Recently Vinod Rai, the Comptroller and Auditor General of India (CAG) has been appointed as external auditor of two major UN organisations, the Vienna-based International Atomic Energy Agency (IAEA) and the Geneva-based World Intellectual Property Organisation (WIPO). Comptroller and Auditor General of India Vinod Rai has been elected the Chairman of the United Nations' panel of external auditors.
List of Comptrollers and Auditors General of India
| No. | Comptroller and Auditor General of India | Year tenure began | Year tenure ended |
|---|---|---|---|
| 1 | V. Narahari Rao | 1948 | 1954 |
| 2 | A. K. Chanda | 1954 | 1960 |
| 3 | A. K. Roy | 1960 | 1966 |
| 4 | S. Ranganathan | 1966 | 1972 |
| 5 | A. Bakshi | 1972 | 1978 |
| 6 | Gian Prakash | 1978 | 1984 |
| 7 | T. N. Chaturvedi | 1984 | 1990 |
| 8 | C. G. Somiah | 1990 | 1996 |
| 9 | V. K. Shunglu | 1996 | 2002 |
| 10 | V. N. Kaul | 2002 | 2008 |
| 11 | Vinod Rai | 2008 | present |
Source: [5]
References
- ^ Constitution of India, Article 148 for the period of six years.1
- ^ "Chapter V - Constitution of India". http://en.wikisource.org/wiki/Constitution_of_India/Part_V#Chapter_V_.7BComptroller_and_Auditor-General_of_India.7D.
{{cite encyclopedia}}:|access-date=requires|url=(help); Check date values in:|accessdate=(help); External link in|encyclopedia= - ^ "CAG - Article 148 of Constitution of India". Retrieved April 06, 2012.
{{cite web}}: Check date values in:|accessdate=(help) - ^ Constitution of India, Article 148.1
- ^ "Former CAG". Retrieved May 09, 2012.
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External links
- "Official website of the Comptroller and Auditor General of India". Retrieved 19 January 2009.
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