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 auditing the accounts of the Union and State Governments. Known as the Guardian of the Public Purse, the CAG ensures financial accountability and transparency in public administration. Questions related to Articles 148–151, appointment, tenure, powers, duties, and independence 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
• Nature: Constitutional Authority
• Appointed By: President of India
• Known As: Guardian of Public Purse
• Main Function: Audit of Government Accounts

Constitutional Provisions

Article	Provision
148	CAG of India
149	Duties and Powers
150	Accounts of Union and States
151	Audit Reports

Appointment and Tenure

Feature	Details
Appointed By	President of India
Tenure	6 Years or 65 Years of Age

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

Functions of CAG

• Audits Union Government accounts.
• Audits State Government accounts.
• Audits Government companies and corporations.
• Audits expenditure from Consolidated Funds.
• Reports financial irregularities to Parliament and State Legislatures.

Powers and Duties

• Conducts compliance audits.
• Conducts performance audits.
• Audits receipts and expenditures.
• Ensures public money is spent lawfully.

Independence of CAG

• Security of tenure.
• Removal like Supreme Court Judge.
• Salary charged on Consolidated Fund of India.
• Service conditions cannot be altered to disadvantage.

Audit Reports

The CAG submits audit reports to the President (for Union accounts) and Governors (for State accounts). These reports are placed before Parliament and State Legislatures.

Exam Focus Box

• Articles 148–151 → CAG
• Guardian of Public Purse
• Appointed by President
• Removal Like Supreme Court Judge
• Audits Government Accounts

Quick Revision Notes

Article 148 → CAG
Guardian of Public Purse
President Appoints
6 Years / 65 Years
Audits Government Accounts

Most Important Points Summary

1. CAG is established under Articles 148–151.
2. He is the guardian of public finances.
3. He audits Union and State Government accounts.
4. He enjoys constitutional independence.
5. His reports ensure financial accountability.

FAQ Section

Q1. Which Articles deal with the CAG?
Articles 148–151.

Q2. Who appoints the CAG?
President of India.

Q3. Why is the CAG called the Guardian of Public Purse?
Because he audits government expenditure and protects public finances.

Q4. How is the CAG removed?
Like a Judge of the Supreme Court.

Conclusion

The Comptroller and Auditor General (CAG) of India is a key constitutional authority ensuring transparency, accountability, and financial discipline in governance. Understanding Articles 148–151, powers, functions, independence, and audit responsibilities is highly important for UPSC, SSC, WBCS, PSC, Railway, Banking, CTET and other competitive examinations.