The powers, privileges and functions, appointment and tenure of Comptroller General of India

He controls all disbursements and audits all accounts of money administered by or under the authority of the Union Parliament or the Legislature of a State. Article 148 of the Constitution provides that there shall be a Comptroller and Auditor General of India.

He shall be appointed by the President by warrant under his hand and seal. He shall be removed from office on an address from both Houses of Parliament on the ground of proved Incompetence or misbehavior supported by a majority of the total membership of each House and by a majority of not less than two-thirds of the members of each House present and voting. Such address must be presented in the same session.

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Every person appointed to be the Comptroller and Auditor General of India shall, before he enters upon his office, makes and subscribes before the President or some other person appointed by him, an oath or affirmation according to the form set out in the Third Schedule.

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 they shall be such as specified in the Second Schedule.

The salary of the Comptroller and Auditor General of India and his rights and privileges in respect of leave of absence, pension or age of retirement shall not be varied to his disadvantage during the tenure of his office.

The Comptroller and Auditor General of India shall not be eligible for further office either under the Government of India or under the Government of any State after he ceased to hold his office.

Subject to the provisions of this Constitution and any law made by Parliament, the conditions of service of persons serving in 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 Parliament after consultation with the Comptroller and Auditor General.

The administrative expenses of the office of the Comptroller and Auditor General, Including all salaries, allowances and pension payable to or In respect of persons serving in that office, shall be charged upon the Consolidated Fund of India.

Duties and Powers of the Comptroller and Auditor General

Article 149 provides that the Comptroller and Auditor General of India shall perform such duties and exercise such powers in relation to the accounts of the Union and the States or any other authority or body as may be prescribed by or under any law made by Parliament, and until such provision in that behalf Is so made, shall perform such duties and exercise such powers in relation to the accounts of the Union and the States as were conferred on or exercisable by the Auditor General Immediately before the commencement of this Constitution in relation to the accounts of the Dominion of India and the Provinces respectively.

The Accounts for the Union and of the States shall be kept in such form as the Comptroller and Auditor General of India may, on the advice of the President prescribe.

Audit Reports:

Article 151 lays down that the reports of the Comptroller and Auditor General of India relating to the accounts of Union shall be submitted to the President who shall cause them to be laid before each House of Parliament.

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 that State.

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