Current Affairs Brain Booster for UPSC & State PCS Examination (Topic: Comptroller and Auditor General)

Current Affairs Brain Booster for UPSC & State PCS Examination

Comptroller and Auditor General

Girish Chandra Murmu, who resigned as the Lieutenant Governor of Jammu and Kashmir (J&K) has been appointed as the new Comptroller and Auditor General (CAG) of India.
However, the appointment of new CAG has brought the discontent among the Indian Audit and Accounts Service (IA&AS) officers to the surface.

Since independence, India has had 14 auditor generals. The first three CAGs were from the IA&AS. Then an Indian Civil Service officer was appointed. The last IA&AS officer to have held the post was A. Baksi, who served between 1972 and 1978.
One of the reasons behind the IAS dominance is that unlike IA&AS, these officers frequently interact with the government, ministers and even the prime minister.
The IA&AS officers are the quintessential faceless civil servants, unlike the IAS, said the officer they rarely interact with government ministers and work through reports

Article 148 of Constitution of India provides for an independent office to the CAG of India. He or she is the head of Indian Audit and Accounts Department.
The CAG, referred to as ‘auditors to the nation’, is a financial watchdog that closely monitors all government revenues and expenditures and their adherence to existent laws.
The constitution protects the independence of the CAG. However, there is no laid down criteria for selection of the CAG.
The current practice adopted for the appointment of the CAG is that the Cabinet Secretary prepares a shortlist for the finance minister who then submits it before the Prime Minister. The Prime Minister recommends one name from that list to the President. If the President approves the same, the appointment of the CAG is made by warrant under the hand and seal of the President.
The salary and other conditions of service of the CAG are determined by the Parliament through "The Comptroller and Auditor-General (Duties, Powers and Conditions of Service) Act, 1971". His salary is same as that of judge of the Supreme Court of India. Neither his salary nor rights in respect of leave of absence, pension or age of retirement can be varied to his disadvantage after his appointment.
The CAG can be removed only on an address from both houses of parliament on the ground of proved misbehaviour or incapacity. The CAG vacates the office on attaining the age of 65 years or 6-year term, whichever is earlier or by impeachment process.

The Exchequer and Audit Act of the United Kingdom, as amended in 1983 provides that the CAG will be jointly selected by the Prime Minister and Chairman of the Committee of Public Accounts and thereafter ratified by the House of Commons.
In the USA, under Section 302 of the Budget and Accounting Act, 1921, and the subsequent amendment of the General Accounting Office Act, 1980, the Comptroller General of the United States is appointed by the President on the consent of the Senate. Further, under an amendment carried out through Section 104 of the General Accounting Office Act of 1980, a commission has to advise the President.
The Auditor General Act, 1997 of Australia empowers the governor general to appoint the auditor general only after the Joint Committee of Public Accounts and Audit approve the proposal.
The Public Audit Act (2001) of New Zealand provides for the appointment of the CAG by the Governor General on the recommendations of the House of Representatives.
Thailand State Audit Act of 1979, appointment of the Auditor General must receive prior approval of the National Assembly.”
Constitution of Malawi provides that no person shall be appointed as Auditor General unless that person has formal relevant qualifications and significant experience in audit work.