- Constitutional Backing: Article 148 provide for independent office for Comptroller and Auditor General of India
- Pre – Independence Period: It is called Auditor General appointed by Secretary of State (1919) and Government of India Act,1935 say crown appoint him.
- Role
- Comptroller and Auditor General is head of Audit and Account Department of India.
- Comptroller and Auditor General is the guardian of public purse and controls the entire financial system of country at centre and state.
- Appointment and Term
- Comptroller and Auditor General is appointed by President by a warrant under his hand and seal.
- Oath by President.
- Tenure – 6 year or 65 year age.
- Resignation to President.
- Removal: Remove on ground and manner of judge of Supreme Court.
- Independence
- He is provided with security of tenure.
- Not eligible for reappointment.
- Salary equal to Supreme Court judge.
- Expenses charged out of Consolidated Fund of India.
- Duties and Power
- Audit account expenditure from consolidated fund of India and every state, also include Delhi and Ponducherry.
- Audit Contingency Fund of India and State, Public Account Fund.
- Audit recept and expenditure of state and union.
- Report to President in Union and Governor in State.
- Determine tax distribution.
- Reports
- Audit report on apportion account.
- Audit report on finance account.
- Audit report on public undertakings.