Chapter 52 Comptroller and Auditor General of India

1065. What is the nature of the Comptroller and Auditor General of India (CAG) office, and under which Article is it provided?

1066. What is the CAG the head of?

1067. What is the CAG’s role regarding the public purse and financial system?

1068. What is the CAG’s duty regarding the Constitution and laws?

1069. What did Dr. B.R. Ambedkar say about the CAG?

1070. What are the other bulwarks of the democratic system of government in India, besides the CAG?

1071. Who appoints the CAG?

1072. What oath or affirmation does the CAG make before taking office?

1073. What is the term of office for the CAG?

1074. How can the CAG resign?

1075. How can the CAG be removed from office?

1076. What is the procedure for removing the CAG?

1077. How is the security of tenure ensured for the CAG?

1078. Does the CAG hold office at the pleasure of the President?

her office?

1080. Who determines the salary and other service conditions of the CAG?

1081. What is the CAG’s salary equal to?

her disadvantage after appointment?

1083. Who prescribes the conditions of service of persons serving in the Indian Audit and Accounts Department and the administrative powers of the CAG?

1084. How are the administrative expenses of the office of the CAG charged?

1085. Are the administrative expenses of the CAG subject to the vote of Parliament?

1086. What Article of the Constitution authorizes the Parliament to prescribe the duties and powers of the CAG?

1087. What Act did Parliament enact to lay down the CAG’s duties, powers, and conditions of service?

1088. What types of accounts does the CAG audit related to government expenditure?

1089. What types of transactions does the CAG audit?

1090. What types of trading, manufacturing, profit and loss accounts, and balance sheets does the CAG audit?

1091. What is the CAG’s role in auditing the receipts and expenditure of bodies and authorities substantially financed by government revenues?

1092. What is the CAG’s role in auditing the accounts of bodies and authorities receiving grants and loans from the central and state government?

1093. What is the CAG’s role in auditing the receipts of the centre and states?

1094. What is the CAG’s role in auditing stores and stock?

1095. What is the CAG’s role in auditing Government Companies?

1096. What is the CAG’s role in auditing Corporations?

1097. What is the CAG’s role in auditing accounts of any other body or authority?

1098. What is the CAG’s advisory role regarding the form of accounts for the Centre and states?

1099. To whom does the CAG submit audit reports relating to the accounts of the Centre?

1100. What does the President do with the CAG’s audit reports related to the Centre?

1101. To whom does the CAG submit audit reports relating to the accounts of a state?

1102. What does the governor do with the CAG’s audit reports related to a state?

1103. What is the CAG’s role in ascertaining and certifying the net proceeds of any tax or duty?

1104. What is the finality of the CAG’s certificate regarding net proceeds?

1105. What does ‘net proceeds’ mean in the context of the CAG’s function?

1106. What is the CAG’s role in relation to the Public Accounts Committee of the Parliament?

1107. What is the CAG’s role regarding the accounts of state governments?

1108. When was the CAG relieved of responsibilities regarding the compilation and maintenance of accounts of the Central Government?

1109. What powers does the CAG have in connection with performing audit duties?

1110. What is the role of the CAG?

1111. How is the accountability of the executive to Parliament secured in financial administration?

1112. What three audit reports does the CAG submit to the President?

1113. What happens after the President lays the CAG’s reports before Parliament?

1114. What does the CAG ascertain according to the 1971 Act regarding moneys disbursed?

1115. What type of audit is the propriety audit, and is it obligatory for the CAG?

1116. What did the Ministry of Finance clarify in 2006 regarding performance audit by the CAG?

1117. What is performance audit concerned with?

1118. What does performance audit attempt to assess and examine?

1119. What is the CAG’s freedom regarding audit of expenditure versus audit of receipts, stores, and stock?

1120. What is the limitation on the CAG’s auditing role regarding secret service expenditure?

1121. What is the practical difference between the CAG of India and the CAG of Britain?

1122. What is the role of CAG in the auditing of public corporations?

1123. What are the three categories of the CAG’s relationship with public corporations regarding auditing?

1124. What is the role of CAG in the auditing of Government companies?

1125. What was Paul H Appleby’s criticism of the CAG’s role in Indian Administration?

1126. What were some of Paul H Appleby’s points of criticism regarding Indian audit?

1127. What did the Second Administrative Reforms Commission of India (2005–2009) identify as challenges before the external audit conducted by the CAG?

1128. Which Article of the Constitution deals with the Comptroller and Auditor-General of India?

1129. Which Article of the Constitution deals with the Duties and powers of the Comptroller and Auditor-General?

1130. Which Article of the Constitution deals with the Form of accounts of the Union and of the States?

1131. Which Article of the Constitution deals with Audit reports of the CAG?