KALYAN SIR_ CAG.pdf

8/13/2014 KALYAN SIR: CAG

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CAG

COMPTROLLER AND AUDITOR GENERAL

The Audit and Accounts Department was first created during British rule in 1753.

DR B R AMBEDKAR: The CAG is the most important officer under the constitution

of India.

CAG is the head of Indian Audit and Accounts Department.

Up to the year 1976 the functions of Accounting and Auditing were combined in the

office of the CAG.

Since the year 1976 the CAG is relieved from the responsibility of the compilation and

maintenance of accounts of Central government.

Since 1976, the CAG is concerned with the auditing only.

NOTE: At the state level these two responsibilities are not separated.

The CAG is the guardian of Public purse (government money).

The CAG is an agent of the Parliament.

The CAG is the Watchdog of the Indian Public Finances.

Today's Question Click Here



There are 4 bulwarks (Security, Fortification) of the democratic system of government in

India.

Supreme Court (SC)

Election Commission (EC)

Union Public Service Commission (UPSC)

Comptroller and Auditor General (CAG)

APPOINTMENT:

The CAG is appointed by the President.

TENURE:

The CAG holds the office for a period of 6 years

OR

Up to the age of 65 years whichever is earlier.

RESIGNATION:

The CAG submits the resignation letter to the President.

REMOVAL:

This is mentioned in Articles 148 (1) and 124 (4).



The CAG is removed by the president of India only in accordance with the procedures

mentioned in the Constitution.

The CAG is removed by the President of India in the same manner and same grounds as a

judge of Supreme Court.

SALARY:

The Salary and other service conditions of CAG are decided by the Parliament.

AFTER RETIREMENT:

The CAG after retirement is not eligible for further office either under the government of

India or government of a state.

FUNCTIONS OF CAG:

ARTICLE 149: This article of the Indian Constitution authorizes the parliament to

prescribe the duties and powers of the CAG.

The CAG audits (verifies) the accounts related to the expenditure incurred by the Central

and State governments.

The CAG compiles and maintains the accounts of the state governments.

The CAG also audits the accounts of the bodies and authorities financed by the Central

and state revenues like corporations and companies.

The CAG audits the accounts of any authority when requested by the President or

Governor.



The CAG as an agent of the parliament conducts the audit of expenditure on behalf of the

Parliament.

The CAG is responsible only to the Parliament.

The CAG acts as a friend, philosopher and guide of the Public Accounts Committee

(PAC).

Note: PAC is explained in the chapter on Parliamentary Committees.

SUBMISSION OF REPORT BY THE CAG:

CENTRAL GOVERNMENT REPORT:

The CAG submits the report relating to the accounts of the central government to the

President of India.

The President places the report in the parliament.

STATE GOVERNMENT REPORT:

The CAG submits the report relating to the accounts of the state government to the

Governor of the concerned state.

The Governor places the report in the State Legislature.



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THE SOLAR SYSTEM

2 comments 6 months ago

sandeep sir there is a discrepancy in ur notes regarding

"coldest planet"both uranus and neptune are mentioned as

coldest planet.

OCEANS


Brajesh Yadav sir is there addition of water through rivers

affect the salinity of that sea, like higher the water added

through rivers which have more content of rain water +

IRRIGATION

1 comment 2 months ago

Abdul Aziz Sir ..plz upload some more current affairs of last

few months

POLITY - 1


Vineela Rongali Done sir.. Waiting for similar exercises :) :)

Thanks a lot for this

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KALYAN SIR_ CAG.pdf