The constitutional authority that audits the accounts of the Union and the States and reports on how public money is spent, the guardian of the public purse.
- Established under Article 148; appointed by the President for six years or until 65 years, whichever is earlier.
- Audits all receipts and expenditure from the Consolidated Fund of India and of the States, and accounts of bodies financed by government.
- Reports are submitted to the President or Governor and laid before the legislature, where the Public Accounts Committee (PAC) examines them.
- Can be removed only like a Supreme Court judge, ensuring independence; salary charged on the Consolidated Fund.
- B. R. Ambedkar called the CAG one of the most important officers under the Constitution; it audits but does not control spending in India (unlike the British model).
Article 148, the appointment and removal terms, and the CAG to PAC link are standard items for constitutional and statutory bodies.
In India the CAG only audits (post-facto); it has no "comptroller" control over issuing money, unlike the United Kingdom; do not confuse it with the Finance Commission or UPSC.
Art 148 auditor of Union and State accounts; reports go to the legislature via the PAC; removable only like a Supreme Court judge.