The office whose reports the Public Accounts Committees study: Article 148 and the Comptroller and Auditor-General

Background

The conference of Public Accounts Committee chairpersons that ended at the Kerala Assembly turned on one office, because the audit reports a PAC studies come from the Comptroller and Auditor-General of India. Article 148 of the Constitution says there shall be a Comptroller and Auditor-General of India, appointed by the President by warrant under the President's hand and seal. The CAG can be removed only in the same manner and on the same grounds as a Judge of the Supreme Court. Before taking office the CAG makes an oath or affirmation before the President in the form set out in the Third Schedule. Salary and conditions of service are fixed by Parliament by law, and once appointed they cannot be varied to the CAG's disadvantage. After leaving office the CAG is not eligible for any further office under the Union or a State government. The administrative expenses of the CAG's office, including salaries, allowances and pensions, are charged on the Consolidated Fund of India.