The Comptroller and Auditor General (CAG) has a very vital role to play. Explain how this is reflected in the method and terms of his appointment as well as the range of powers he can exercise. (10) (150 words)

The CAG is an independent constitutional auditor who enables legislative control over public finance and makes executive expenditure answerable.

• Article 148 provides appointment by the President by warrant under hand and seal, insulating the office from ordinary executive discretion.
• Removal follows the manner and grounds applicable to a Supreme Court judge, requiring a special parliamentary process.
• Conditions of service cannot be varied to the disadvantage of the incumbent; post-retirement eligibility for further office is barred.

• The CAG audits Union and State receipts and expenditure, authorities substantially financed from public funds, and prescribed bodies.
• It audits transactions, compliance, performance and appropriation, accesses records and submits reports to the President or Governor for legislative consideration.
• The office is an instrument of accountability, not a substitute for policy-making or judicial adjudication.

Article 148; CAG; public accounts; appropriation audit; legislative accountability