The Attorney & Auditor General of India

The Attorney & Auditor General of India

The Attorney-General for India

• The Attorney-General is the first Law Officer of the Government of India, who gives advice on legal matters and performs other duties of a legal character as assigned to him by the President.
• The Attorney-General for India is appointed by the President and holds office during the pleasure of the President. He must have the same qualifications as are required to be a judge of the Supreme Court.
• He discharges the functions conferred on him by the Constitution or any other law.   [Ref. Art 76]
• The Attorney-General for India is not a member of the Cabinet. But he has the right to speak in the Houses of Parliament or in any Committee thereof, but he has no right to vote.       [Ref. Art 88]
• He is entitled to the privileges of a member of Parliament [Art 105(4)]. In the performance of his official duties, the Attorney-General has the right of audience in all Courts in the territory of India.
• He is not a whole-time counsel for the Government nor a Government servant.

The Comptroller & Auditor-General of India

• The CAG controls the entire financial system of the Union as well as the States.  [Ref. Art. 148]
• Though appointed by the President, the Comptroller and Auditor-General can be removed only on an address from both Houses of Parliament on the ground of proved misbehaviour or incapacity.
• His salary and conditions of sendee are laid down by Parliament and can not be varied to his disadvantage during his term of office.
• The term of office of the Comptroller and Auditor-General (CAG) is 6 years from the date on which he assumes office.
• CAG vacates office on attaining the age of 65 years even without completing the 6-year term. He can resign by writing under his hand, addressed to the President of India. He can be removed by impeachment.  [Ref. Arts. 148(1); 124(4)]

• His salary is equal to that of a Judge of the Supreme Court.
• Other conditions of his service are similar to an I. A. S. of the rank of Secretary to the Government of India.
• He is disqualified for any further Government office after retirement.
• The salaries etc of the Comptroller and Auditor-General and his staff and the administrative expenses of his office are charged upon the Consolidated Fund of India and thus non-votable.  [Ref. Art. 148 (6)]

The main duties of the Comptroller and Auditor-General are:

• To audit and report on all expenditure from the Consolidated Fund of India and of each state and each Union Territory having a Legislative Assembly as to whether such expenditure has been in accordance with the law.
• To audit and report on all expenditure from the Contingency Funds and Public Accounts of the Union and of the states.
• To audit and report on all trading manufacturing profit and loss accounts etc kept by any department of the Union or a state.
• To see that rules and procedures in that behalf are designed to secure an effective check on the assessment, collection and proper allocation of revenue.
• To audit and report on the receipts and expenditure of all bodies and authorities substantially financed from the Union or State revenues, Government companies; and other corporations or bodies, if so required by the laws relating to such corporations or bodies.