“The Comptroller and Auditor General (CAG) has a very vital role to play.” Explain how this is reflected in the method and terms of his appointment as well as the range of powers he can exercise.
Approach · directive: “explain”
What it asks · Show that the CAG's vital role is protected by the way he is appointed, the security of his tenure and service terms, and the wide audit powers he exercises.
It asks 2 things — answer each
- Explain how the method and terms of appointment reflect the CAG's vital role: appointment, removal, tenure, service conditions and the bar on later office
- Explain the range of powers the CAG exercises: audit jurisdiction, nature of audit, reporting and impact
Open with · Ambedkar called the CAG probably the most important officer in the Constitution, the one who sees that expenses voted by Parliament are not exceeded; Articles 148 to 151 protect that role.
Cover
- Appointment by the President by warrant under hand and seal (Article 148), with an oath before the President.
- Security of tenure: removable only like a Supreme Court Judge; six years or age 65, whichever is earlier.
- Financial protection: service conditions cannot be varied to his disadvantage; office expenses charged on the Consolidated Fund of India.
- No reward later: ineligible for further office under the Union or any State (Article 148(4)).
- Audit jurisdiction under Article 149: Union and State funds, government companies and substantially financed bodies; the Delhi High Court (2014) extended it to private telecom operators' accounts.
- Reporting under Article 151 to the legislature and the PAC; 2G (2010) and coal-allocation (2012) reports show impact; audit is ex post and advisory.
Close with · The CAG's mandate serves SDG 16.6, effective, accountable and transparent institutions; timely PAC follow-up turns audit findings into reform.
Add value (verified)
- Article 148(1) protects the CAG's independence by giving him the same security of removal as a Supreme Court Judge.The Constitution of India (as on 1 May 2024), Article 148(1) — Legislative Department ↗“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”
- In the Constituent Assembly (30 May 1949), Ambedkar described the CAG as probably the most important officer in the Constitution.Constituent Assembly Debates, 30 May 1949 (constitutionofindia.net) ↗“I am of opinion that this dignitary or officer is probably the most important officer in the Constitution of India. He is the one man who is going to see that the expenses voted by Parliament are not exceeded”
- Article 148(4) makes the CAG ineligible for further office under the Union or any State after leaving office.The Constitution of India (Legislative Department, Government of India) ↗“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.”
- Article 149: the CAG's duties and powers over the accounts of the Union, the States and other bodies are as prescribed by law made by Parliament.The Constitution of India (Legislative Department, Government of India) ↗“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”
- The Delhi High Court (judgment of 6 January 2014) upheld the rule and the section under which the CAG audits telecom service providers' revenue, as part of every rupee flowing into the Consolidated Fund being audited by the CAG.Association of Unified Telecom Service Providers of India v. Union of India, WP(C) 3673/2010, Delhi High Court, 6 January 2014 (judgment text on Indian Kanoon) ↗“The Rule and the Section fits perfectly into the constitutional scheme of every rupee flowing into the Consolidated Fund of India, by way of revenue, to be audited by the Comptroller and Auditor General of India.”
- SDG target 16.6 calls for effective, accountable and transparent institutions at all levels.United Nations, Department of Economic and Social Affairs: Goal 16 targets ↗“Target 16.6 Develop effective, accountable and transparent institutions at all levels”
Question: UPSC's CS (Main) 2018, GS Paper II — paper ↗. Approach: Minimalist IAS, checked 3 Oct 2026 (how we verify) — UPSC publishes no model answers. ·
Model answer· 222words · Minimalist IAS
Dr B.R. Ambedkar called the CAG 'probably the most important officer in the Constitution of India', who ensures that spending voted by Parliament is not exceeded. Articles 148 to 151 guard that role.
Method and terms of appointment
- Appointment: by the President by warrant under his hand and seal (Article 148), with an oath before the President.
- Security of tenure: removable only like a Supreme Court Judge; six years or age 65, whichever is earlier.
- Financial protection: salary and conditions cannot be varied to his disadvantage; office expenses are charged on the Consolidated Fund of India.
- No later reward: ineligible for further office under the Union or any State (Article 148(4)).
CAG independence: Judge-like removal; Fixed tenure; Protected pay; Charged expenses; No later office
Range of powers
- Audit jurisdiction: under Article 149, accounts of the Union, States, government companies and bodies substantially financed by government, tested for legality, regularity and propriety.
- Reach into partnerships: the Delhi High Court (2014) held private telecom operators' accounts auditable by the CAG.
- Reporting: reports reach the legislature via the President or Governor (Article 151) and then the Public Accounts Committee; the 2G (2010) and coal-allocation (2012) reports show their impact.
- Limits: audit is ex post and advisory.
The office embodies SDG 16.6, effective, accountable and transparent institutions; time-bound PAC follow-up would turn audit findings into reform.
Prepared by Minimalist IAS to the answer standard of Shivam Singh (mentor, 7 years) · facts checked against official sources (how we verify) · updated 3 Oct 2026. UPSC publishes no model answers: compare your structure and coverage with this, then write your own.
