Question

Which of the following statements is/are incorrect regarding the office of the Comptroller and Auditor General of India (CAG)?

1. He is not eligible for further office, either under the Government of India or of any state, after he ceases to hold his office.

2. His salary is determined by the President of India.

3. He acts as a guide, friend and philosopher of the Public Accounts Committee of the Parliament.

1. 1 only
2. 2 only
3. 3 only
4. 1 and 2 only

Answer 1

Correct Answer - Option 2 : 2 only

The correct answer is 2 only.

• The Comptroller and Auditor General of India (CAG) is mentioned in the Constitution of India under Article 148 to 151 under Part V.
• He is the head of the Indian Audit and Accounts Department.
• He is the guardian of the public purse and controls the entire financial system of the country at both the centre and state levels.
• His duty is to uphold the Constitution of India and the laws of Parliament in the field of financial administration.
• The CAG is appointed by the President of India by a warrant under his hand and seal.
• He holds office for a period of six years or up to the age of 65 years, whichever is earlier.​
• He acts as a guide, friend, and philosopher of the Public Accounts Committee of the Parliament. Hence, Statement 3 is correct.
• He submits 3 audit reports to the President.
  •  Audit report on appropriation accounts.
  •  Audit report on financial accounts.
  •  Audit report on public undertakings.
• Provisions that ensure the independence of CAG.
  • ​Security of tenure. He can be removed by the President only following the procedure mentioned in the Constitution. 
  • He is not eligible for further office, either under the Government of India or of any state, after he ceases to hold his office. Hence, Statement 1 is correct.
  • His salary and other service conditions are determined by the Parliament. Hence, Statement 2 is incorrect.
  • The administrative expenses of the office of the CAG, including all salaries, allowances, and pensions of persons serving in that office are charged upon the Consolidated Fund of India. Thus, they are not subject to the vote of Parliament.