Another essential office in the Government of India is that of the Comptroller and Auditor- General who controls and checks the financial operation of the entire country [Article 148], at the Union as well as State levels. As observed by Dr. Ambedkar, the Comptroller, and Auditor General of India shall be the most prominent officer under the Constitution of India. For he, is to be the guardian of the public purse and he must look after expenditures out of the Consolidated Fund of India or if a state without the authority of the appropriate Legislature. To discharge his duty properly, his office must be independent of any control of the Executive. The office of the Comptroller and Auditor General, in the Constitution, is substantially modeled upon that of the Auditor General under the Government of India Act, 1935.
Conditions of Service:- The independence of the Comptroller and Auditor General has been protected by the following provisions of the Constitution—
Though appointed by the President, the Comptroller and Auditor General may discard only on the ground of ‘proved misbehavior’ or ‘incapacity’, on an address from both the Houses of the Parliament. He thus excepted from the general rule that all civil servants of the Union hold their office at the pleasure of the President [Article 310(1)].
His salary and conditions of service shall be statuary and shall not be liable to variation to his disadvantages during his term of office. Under this power, Parliament has enacted the Comptroller and Auditor General’s Act 1971, as amended, provides as follows:
(i) The term of office of the Comptroller and Auditor General shall he six years from the date on which he presumes office, but—
• he shall vacate office on attaining the age of 65 years if either than the expiry of the six-year term;
• he may, at any time, resign his office, by writing under his hand, addressed to the President of India;
• he may be removed by impeachment [Article 148, 124(4)].
(ii) His salary shall be equal to that of the Judge of the Supreme Court.
(iii) On retirement, he shall be eligible for an annual pension as per the High Court and Supreme Court Judges.
(iv) In order matters his conditions of service shall be determined by the rules applicable to a member of the IAS, holding the rank of a Secretary of the Government of India.
(v) he shall disqualify for any further Government office after retirement.
(vi) the salaries, etc of the Comptroller and Auditor-General, his staff, and administrative expenses of his office shall be charged upon the Consolidated Fund of India and shall be non-votable [Article 148].
Duties and Powers:- The Comptroller and Auditor General shall perform such duties and exercise such powers about the accounts of the Union and the States as may be prescribed by Parliament. In exercise of this power, Parliament has enacted the Comptroller and Auditor General’s duties, powers, and conditions of services Act, 1971 which relieves him of his pre- Constitution duty to compile the accounts of the Union; and the States may enact similar legislation with the prior approval of the President — to separate accounts from audit at the State level, and to relieve the Comptroller and Auditor General of his responsibility in the matter of preparation of accounts, either of the States of the Union.
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