Appointment of Comptroller and Auditor General (CAG) of India: A Legal Analysis

Abstract

CAG has constitutional mandate to audit the accounts of Union and States and is to submit audit reports to Parliament and State assemblies to ensure that executive is accountable to legislatures on public finance management. In the backdrop of recent indigestible reports divulging massive plundering of public funds and resources, the article focuses on what procedure needs to be adopted by the Executive to select the CAG who has duty and powers to question wisdom of the government in expenditure management. The paper also examines what could be the selection method to appoint CAG so that one is able to function towards constitutional responsibility without favour and fear. This article explores whether there exists an explicit and transparent system forappointing the CAG and whether that system facilitates one to remain non-partisan and independent eliminating ‘conflict of interest’ and ‘obligations of reciprocity’, and furthermore, as well, examines the needs for constitutional amendments and other legislative changes in the relevant laws.