Q5 · UPSC Civil Services Mains 2018 · GS II · 10 marks · 4 min read

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"The Comptroller and Auditor General (CAG) has a very vital role to play." Explain how this is reflected in the method and terms of his appointment as well as the range of powers he can exercise.

Topic: Constitutional Bodies. Syllabus: Appointment to various Constitutional posts, powers, functions and responsibilities of various Constitutional Bodies. Same official PYQ from year-wise 2018 and Constitutional Bodies.

Revision summary

Article 148 makes the CAG a presidential appointee removable only like a Supreme Court judge. The 1971 Act sets a six-year or age-65 term, charged salary, and a bar on further government office. Articles 149–151 and the 1971 Act give audit of Union and State funds, a role in the form of accounts, and public reports. The PAC converts those reports into legislative accountability. Independence of appointment process and PPP audit remain the unfinished parts of that vital role.

Model answer

Flow diagram

flowchart TD
  PR[President appoints Art 148] --> CAG[CAG independent term]
  CAG --> A[Audit Union and State funds]
  CAG --> F[Form of accounts Art 150]
  A --> R[Reports Art 151]
  R --> PAC[PAC and legislature]

Conclusion

  • A transparent appointment panel, stronger audit of public–private partnerships and GST settlement, and time-bound PAC discussion would match the independence already written in Articles 148–151.

The CAG’s vital role is visible in Presidential appointment, Supreme Court-like removal, a fixed non-renewable-style term, and a salary that Parliament cannot chip after appointment. The same role is visible in Articles 149–151 and the 1971 Act, which take audit from Union funds to State books, public bodies and the floor of the House through the PAC.

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