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Cag is responsible for auditing the accounts of the union and state governments and public sector organizations,. B r ambedkar said that the cag shall be the most important officer under the constitution of india. It states the following points in relation to the establishment and powers of cag:
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His duty is to uphold the constitution of india and the laws of parliament in the field of financial administration. Cag is the head of the indian audit and. The cag of india is an independent constitutional authority that is neither part of the legislature nor executive, though appointed by the president under his hand and seal and can be removed only through a motion of impeachment.
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Bhārata kē niyaṁtraka ēvaṁ mahālēkhāparīkṣaka) is the supreme audit institution of india, established under article 148 of the constitution of india.
After independence, article 148 of the 1949 indian constitution provided for the establishment of a comptroller and auditor general to be appointed by the president of india. Article 148 of the constitution of india establishes the authority of this office. This is the reason why dr. Accordingly, the parliament enacted the cag’s (duties, powers.
The constitution (article 149) authorises the parliament to prescribe the duties and powers of the cag in relation to the accounts of the union and of the states and of any other authority or body. Article 149 deals with the powers and duties of the cag. Under article 148, the constitution of india provides for an independent office of the comptroller and auditor general of india (cag). The cag’s powers and responsibilities are rooted in article 149 of the constitution of india,1950 which mandates that the cag perform duties related to the accounts of the union and states as defined by parliament through law.
Cag jurisdiction was extended to jammu and kashmir in 1958.
The comptroller and auditor general of india (iso:
