🧾 Comptroller and Auditor General of India (CAG)

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🏛️ Constitutional Status

• Mentioned under Article 148 to 151 of the Indian Constitution.
• CAG is a constitutional authority responsible for auditing all receipts and expenditures of Union and State governments.
• Known as the Guardian of the Public Purse.

📝 PYQ (BPSC 66th): CAG is mentioned under which article? → Article 148

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🧑‍⚖️ Appointment and Tenure

• Appointed by the President of India.
• Tenure: 6 years or until the age of 65 years, whichever is earlier.
• Can be removed only by the President, on the same procedure as a Supreme Court judge (via impeachment).
• Post-retirement: Not eligible for any further office under Government of India or any State.

📝 Expected BPSC MCQ: The procedure for removal of CAG is similar to? → Supreme Court Judge

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📋 Powers and Functions

• Audits:
  • Receipts and expenditures of Union and State governments
  • Contingency Fund and Public Account of India and States
  • Accounts of government companies, corporations, and bodies substantially financed by the government
• Submits reports to:
  • President (for Union) → laid before Parliament
  • Governor (for States) → laid before State Legislature
• Supports the work of Public Accounts Committee (PAC).

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📜 Legal Framework

• Powers and duties defined in CAG's (Duties, Powers and Conditions of Service) Act, 1971.
• CAG’s salary and expenses are charged on the Consolidated Fund of India.
• Not subject to vote of Parliament → Ensures independence.

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📚 Historical Facts

• Post created during British period.
• First Indian CAG: V. Narahari Rao (1950)

📝 Expected BPSC MCQ: Who was the first Indian CAG? → V. Narahari Rao

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Bihar-Specific Context

• CAG regularly audits schemes like:
  • Mid-Day Meal, MGNREGA, Public Distribution System (PDS) in Bihar
• Found irregularities in fund utilization and leakages in welfare schemes
• CAG findings debated in Bihar Legislative Assembly

📝 Expected MCQ: CAG audits schemes like Mid-Day Meal in Bihar under? → State Government expenditure audit

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📝 BPSC PYQs and Expected Questions

• ✅ BPSC 66th: Under which article is the CAG mentioned? → Article 148
• ✅ Expected: Who appoints the CAG? → President of India
• ✅ Expected: Which body examines the audit reports of CAG? → Public Accounts Committee (PAC)
• ✅ Expected: First Indian to become CAG? → V. Narahari Rao
• ✅ Expected: Term of office of CAG? → 6 years or till 65 years of age

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🔁 Quick Recap for Prelims

• CAG → Article 148
• Appointed by: President
• Tenure: 6 years / 65 years
• Removed like: Supreme Court Judge
• Reports to: President (Union), Governor (State)
• First Indian CAG: V. Narahari Rao
• Bihar schemes audited: Mid-Day Meal, MGNREGA, etc.

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📘 Sources Used

• BPSC PYQ Papers (65th–68th)
• Indian Polity – M. Laxmikanth
• Lucent GK – Indian Polity Section
• Drishti Bihar Special – Indian Polity
• Official CAG Website – cag.gov.in

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