Comptroller and Auditor General of India
Comptroller and Auditor-General of India.
148. (1) There shall be a Comptroller and Auditor-
General of India who shall be appointed by the President
by warrant under his hand and seal and shall only be
removed from office in like manner and on the like
grounds as a Judge of the Supreme Court.
(2) Every person appointed to be the Comptroller
and Auditor-General of India shall, before he enters upon
his office, make and subscribe before the President, or
some person appointed in that behalf by him, an oath or
affirmation according to the form set out for the purpose
in the Third Schedule.
(3) The salary and other conditions of service of the
Comptroller and Auditor-General shall be such as may
be determined by Parliament by law and, until they are
so determined, shall be as specified in the Second
Schedule:
Provided that neither the salary of a Comptroller and
Auditor-General nor his rights in respect of leave of
absence, pension or age of retirement shall be varied to
his disadvantage after his appointment.
(4) The Comptroller and Auditor-General shall not
be eligible for further office either under the Government
of India or under the Government of any State after he
has ceased to hold his office.
(5) Subject to the provisions of this Constitution and
of any law made by Parliament, the conditions of service
of persons serving in the Indian Audit and Accounts
Department and the administrative powers of the
Comptroller and Auditor-General shall be such as may
be prescribed by rules made by the President after
consultation with the Comptroller and Auditor-General.
(6) The administrative expenses of the office of the
Comptroller and Auditor-General, including all salaries,
allowances and pensions payable to or in respect of the
persons serving in that office, shall be charged upon the
Consolidated Fund of India.
Duties and powers of the Comptroller and Auditor-General
149. The Comptroller and Auditor-General shall
perform such duties and exercise such powers in relation
to the accounts of the Union and of the States and of any
other authority or body as may be prescribed by or under
any law made by Parliament and, until provision in that
behalf is so made, shall perform such duties and exercise
such powers in relation to the accounts of the Union and
of the States as were conferred on or exercisable by the
Auditor-General of India immediately before the
commencement of this Constitution in relation to the
accounts of the Dominion of India and of the Provinces
respectively.
Form of accounts of the Union and of the States
150. The accounts of the Union and of the States
shall be kept in such form as the President may, on the
advice of the Comptroller and Auditor-General of India,
prescribe.
Audit reports
151. (1) The reports of the Comptroller and Auditor-
General of India relating to the accounts of the Union
shall be submitted to the President, who shall cause them
to be laid before each House of Parliament.
(2) The reports of the Comptroller and Auditor-
General of India relating to the accounts of a State shall
be submitted to the Governor of the State, who shall
cause them to be laid before the Legislature of the State.