Duties and powers of the Comptroller and Auditor-General
Article 149 — Duties and powers of the Comptroller and Auditor-General
The Comptroller and Auditor-General shall perform such duties and exercise such powers in relation to the accounts of the Union and of the States and of any other authority or body as may be prescribed by or under any law made by Parliament and, until provision in that behalf is so made, shall perform such duties and exercise such powers in relation to the accounts of the Union and of the States as were conferred on or exercisable by the Auditor-General of India immediately before the commencement of this Constitution in relation to the accounts of the Dominion of India and of the Provinces respectively. 150. Form of accounts of the Union and of the States.—The accounts of the Union and of the States shall be kept in such form as the President may, on the advice of the Comptroller and Auditor-General of India, prescribe.]
Plain English Summary
This article defines the role and responsibilities of the Comptroller and Auditor-General (CAG). The CAG is responsible for checking the accounts of the central government (Union) and state governments. Their powers and duties are determined by laws made by Parliament.
Key Points
- The CAG performs duties related to the accounts of the Union and States.
- The specific duties and powers are set by laws passed by Parliament.
- Initially, the CAG inherited the powers from the Auditor-General of India before the Constitution came into effect.
- The format in which these accounts must be kept is decided by the President based on the CAG's advice.
Why It Matters
This article ensures that there is an independent body tasked with auditing government spending, which helps ensure that public money is spent legally and efficiently.
Landmark Judgements
No major landmark judgements.