Comptroller and Auditor General (CAG) of India: Complete Theory Notes for UPSC, SSC, WBCS, PSC, Railway and Competitive Exams

Introduction: The Comptroller and Auditor General (CAG) of India is one of the most important constitutional authorities responsible for ensuring financial accountability in government administration. Known as the Guardian of the Public Purse, the CAG audits the accounts of the Union and State Governments. Questions related to Articles 148–151, appointment, tenure, powers, and functions of the CAG are frequently asked in UPSC, SSC, WBCS, PSC, Railway, Banking, CTET, CDS and other competitive examinations.

Key Facts Box

• Articles: 148–151
• Position: Constitutional Authority
• Appointed By: President of India
• Known As: Guardian of the Public Purse
• Term: 6 Years or 65 Years of Age (whichever is earlier)

Constitutional Provisions

Article	Provision
Article 148	Comptroller and Auditor General of India
Article 149	Duties and Powers
Article 150	Form of Accounts
Article 151	Audit Reports

Appointment and Qualifications

The CAG is appointed by the President of India by warrant under his hand and seal.

Important Facts:

• Appointed by the President.
• Takes oath before the President.
• Independent constitutional authority.

Tenure and Removal

Feature	Details
Term	6 Years
Maximum Age	65 Years
Removal	Same as Supreme Court Judge

Important: The CAG can only be removed in the same manner and on the same grounds as a Judge of the Supreme Court, ensuring independence.

Functions of the CAG

• Audits Union Government accounts.
• Audits State Government accounts.
• Audits Government companies and corporations.
• Audits expenditure from Consolidated Funds.
• Ensures lawful use of public money.

Types of Audit

Audit Type	Purpose
Financial Audit	Verification of Accounts
Compliance Audit	Checks Legal Compliance
Performance Audit	Checks Efficiency and Effectiveness

Audit Reports

The audit reports of the CAG relating to the Union Government are submitted to the President, who places them before Parliament.

The audit reports relating to State Governments are submitted to the Governor, who places them before the State Legislature.

Exam Focus Box

• Articles 148–151 → CAG
• Appointed by President
• Guardian of Public Purse
• Removed Like Supreme Court Judge
• Audits Union and State Accounts

Quick Revision Notes

Article 148 → CAG
Article 149 → Duties
Article 150 → Accounts
Article 151 → Reports
Guardian of Public Purse

Most Important Points Summary

1. CAG is a constitutional authority under Articles 148–151.
2. CAG audits Union and State finances.
3. CAG is known as the Guardian of the Public Purse.
4. CAG is appointed by the President.
5. CAG enjoys strong constitutional independence.

FAQ Section

Q1. Which Article provides for the CAG?
Article 148.

Q2. Who appoints the CAG?
President of India.

Q3. What is the tenure of the CAG?
6 years or until 65 years of age.

Q4. Why is the CAG called the Guardian of the Public Purse?
Because it audits government expenditure and protects public funds.

Conclusion

The Comptroller and Auditor General of India plays a vital role in ensuring transparency, accountability, and financial discipline in governance. Understanding Articles 148–151, appointment, removal, and functions of the CAG is highly important for UPSC, SSC, WBCS, PSC, Railway, Banking, CTET and other competitive examinations.