Comptroller and Auditor General (CAG)

Indian Polity

The Comptroller and Auditor General (CAG) will enlist experts from approved chartered accountancy (CA) firms to conduct audits of approximately 350 Central autonomous bodies.

Article 148 of the Constitution establishes the independent office of the Comptroller and Auditor General (CAG).
The CAG heads the Indian Audit and Accounts Department.
Responsible for overseeing the financial systems of both Central and State governments.
Acts as the guardian of public funds, ensuring transparency and control over government spending.
Upholds the Constitution of India and Parliamentary laws in financial matters.
Plays a key role in maintaining democratic accountability and transparency in governance.

Provision	Description
Article 148	Deals with the appointment, oath, and conditions of service of the CAG of India.
Article 149	Specifies the duties and powers of the CAG of India.
Article 150	States that the accounts of the Union and States must be kept in a form prescribed by the President on the advice of the CAG.
Article 151	Requires the CAG’s reports on Union accounts to be submitted to the President and laid before Parliament; state reports to be submitted to the Governor and laid before the State Legislature.
Article 279	Provides that the CAG certifies the calculation of 'net proceeds' and its certificate is final.
Third Schedule	Section IV prescribes the oath or affirmation to be made by the Judges of the Supreme Court and the CAG upon assuming office.
Sixth Schedule	Specifies that accounts of District or Regional Councils should be kept in a form prescribed by the CAG and audited accordingly. Reports are to be submitted to the Governor for laying before the Council.

Q. Which Article of the Indian Constitution establishes the office of the Comptroller and Auditor General (CAG)?

(1) Article 147
(2) Article 148
(3) Article 149
(4) Article 150

Answer: (2) Article 148