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COMPTROLLER AND AUDITOR GENERAL OF INDIA

Introduction

The Comptroller and Auditor-General (CAG) of India is a constitutional authority established under Article 148 of the Indian Constitution. The CAG is responsible for auditing the accounts of the central and state governments and public sector organizations, ensuring accountability and transparency in the financial administration of the country. As the supreme audit institution of India, the CAG plays a crucial role in maintaining the integrity of government finances by providing independent and objective assessments of financial management and public resource utilization. The CAG's reports are submitted to the President or the Governors of the respective states, and subsequently, these reports are tabled in the Parliament and state legislatures, fostering accountability and good governance.

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Article 148

Explanation

Article 148 of the Constitution of India establishes the office of the Comptroller and Auditor-General of India (CAG). This article outlines the appointment, conditions of service, powers, and responsibilities of the CAG, ensuring the independence and integrity of this key constitutional office.

Comptroller and Auditor-General of India

1.Appointment

Presidential Appointment: There shall be a Comptroller and Auditor-General of India who shall be appointed by the President by warrant under his hand and seal. The CAG can only be removed from office in a manner similar to that of a Judge of the Supreme Court, ensuring security of tenure and independence.

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