Introduction

Article 148 creates the office of the Comptroller and Auditor-General of India. This office is one of the most important constitutional bodies. It protects public money and promotes financial accountability. The Constitution gives the CAG strong independence from the government. This ensures that audits remain fair and unbiased. The CAG is appointed by the President of India through a formal warrant under the President’s hand and seal. This method gives the post high constitutional authority.

How Is the CAG Appointed Under Article 148?

The President appoints the CAG after consulting the Council of Ministers. The Constitution does not mention any fixed educational qualifications for this post. This allows the government to choose experienced administrators, auditors or civil servants. Once selected, the CAG takes an oath before the President. The oath is given according to the Third Schedule of the Constitution. This oath commits the CAG to perform duties faithfully and without fear or favour.

The CAG receives a secure tenure to ensure independence while working. The term lasts for six years or until the CAG turns sixty-five, whichever comes first. The salary and conditions of service cannot be changed after appointment. This prevents any pressure or influence from the executive. After retirement, the CAG cannot take up any government post under the Union or any state. This rule stops any possibility of favour-based decisions during the service period.

Why Is the CAG Removed Only Through Impeachment?

The CAG enjoys the same protection as a judge of the Supreme Court. Removal is possible only through impeachment by Parliament. The grounds for removal are proven misbehaviour or incapacity. This process is long and complex. It requires a special majority in both Houses of Parliament. Such a tough process ensures that no government can remove the CAG for political reasons. The security of tenure strengthens the CAG’s independence.

What Are the Main Powers and Duties of the CAG?

The CAG acts as the guardian of public finances. The most important duty is auditing the accounts of the Union and the states. The CAG examines how money is raised and how it is spent. The office checks whether expenditure follows rules, laws and government policies. The CAG’s powers come from Article 149 and the CAG’s Duties, Powers and Conditions of Service Act, 1971. This Act gives the framework for all audits done by the CAG.

The CAG conducts three major types of audits. These are compliance audits, financial audits and performance audits. In compliance audits, the CAG checks if government departments follow laws and rules. In financial audits, the CAG verifies accounts and financial statements. In performance audits, the CAG checks if government schemes deliver results efficiently. These audits expose waste, fraud and misuse of funds.

How Does the CAG Help Parliament and Legislatures?

Once an audit is completed, the CAG prepares detailed reports. These reports are sent to the President or the Governor. They are then presented before Parliament or the state legislatures. After presentation, the Public Accounts Committee studies the findings. The PAC questions departments and seeks explanations for irregularities. The CAG’s reports help lawmakers hold the executive accountable. This strengthens good governance and transparency.

What Is the Role of the CAG in Public Financial Management?

The CAG influences how accounts are prepared across governments. Article 150 states that the forms of government accounts must follow rules laid down by the President on the advice of the CAG. This gives the CAG an important role in shaping financial reporting systems. The office ensures that accounts remain clear, uniform and reliable.

The CAG also audits bodies financed by the government. These include public sector enterprises, autonomous bodies and authorities that receive grants. The CAG checks how these bodies use public money. If funds are wasted or mismanaged, the CAG reports it. This prevents misuse of taxpayer money.

How Does the CAG Maintain Independence and Neutrality?

Independence is the foundation of the CAG’s authority. Several constitutional safeguards support this independence. The CAG’s salary and privileges are the same as those of a Supreme Court judge. These cannot be reduced after appointment. The removal process is very strict. The CAG also has freedom to decide the method and scope of audits. No ministry or authority can dictate how audits should be done. The CAG does not report to the government. Instead, the office reports directly to the President or Governor and then to the legislature. This ensures neutrality.

Why Is the CAG Important for Democracy?

The CAG acts as the watchdog of public finances. The office checks if money approved by Parliament is used for the right purpose. Without such a watchdog, the executive could misuse funds without fear. The CAG exposes inefficiency and corruption through audit reports. These reports often bring major issues into public discussion. Many reforms in government spending policies have begun because of audit observations. This helps citizens understand how their taxes are used.

The CAG strengthens democratic accountability. Each rupee spent by the government must be backed by legislative approval. The CAG ensures that this approval is respected. The office also improves financial discipline across ministries and departments. When officials know that audits will be strict, they follow rules more carefully. This protects national resources.

How Has the Role of the CAG Expanded Over Time?

The work of the CAG has grown with the expansion of government activities. Earlier, the office mainly checked traditional accounts. Today, the government runs complex schemes, infrastructure projects and welfare programmes. Public funds reach many agencies, NGOs and private bodies. As a result, the CAG now audits a wider range of entities. Performance audits have become more important in recent decades. These audits check not only whether money was spent legally but also whether it produced results. This shift makes the CAG’s work more relevant to citizens.

Technological advancement has also changed audit methods. The CAG uses data analytics and digital tools to track irregularities. E-governance systems generate large amounts of data. The CAG examines this data to study trends, detect fraud and identify weaknesses. This makes audits faster, deeper and more accurate.

How Does Article 148 Contribute to Good Governance?

Article 148 ensures that financial oversight remains strong and continuous. The framers of the Constitution wanted an independent auditor to watch over government spending. They created a post that could not be influenced by political pressure. The CAG works with full autonomy and reports directly to the legislature. This structure ensures that no branch of government escapes scrutiny.

Good governance requires transparency, efficiency and honesty. The CAG promotes all these values. Audit findings push departments to improve performance. Wasteful practices get removed. Funds reach the right places. Public trust increases when citizens see that finances are monitored carefully.

Conclusion

Article 148 continues to play a critical role in India’s democracy. The Comptroller and Auditor-General stands at the centre of financial accountability. With constitutional protection, a secure tenure and clear duties, the CAG acts independently and fearlessly. In a growing economy with large public expenditure, such a strong audit authority is essential. The CAG protects public money, guides policymakers and supports the legislature in keeping the government answerable. This makes Article 148 one of the pillars of transparent governance in India.