Which article of the Indian Constitution says that 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?

The correct answer is Article 148.

Key Points

• Article 148 of the Indian Constitution deals with the appointment, conditions of service, and duties of the Comptroller and Auditor General of India (CAG).
• It specifies that the CAG shall not be eligible for any further office either under the Government of India or under the Government of any State after he has ceased to hold his office.
• The CAG is appointed by the President of India and can be removed only on grounds of proven misbehavior or incapacity, in a manner similar to that of a Supreme Court Judge.
• This ensures the independence and impartiality of the office of the CAG, which is crucial for maintaining transparency and accountability in government financial management.

Additional Information

• Role of the CAG
  • The CAG audits all receipts and expenditure of the Government of India and the state governments, including those of bodies and authorities substantially financed by the government.
  • The CAG also audits the accounts of any other authority when requested by the President or the Governor of a state.
  • The reports of the CAG are laid before the Parliament and the state legislatures, and are considered by the Public Accounts Committees (PACs) and Committees on Public Undertakings (COPUs).
• Independence of the CAG
  • The independence of the CAG is ensured by providing security of tenure and prohibiting the CAG from holding any other government office after retirement.
  • The salary and other service conditions of the CAG cannot be varied to his disadvantage after his appointment.
  • The CAG's office is not subject to the control of any executive authority and is answerable only to the legislature.
• Historical Background
  • The institution of the Comptroller and Auditor General of India was established in 1860.
  • The CAG plays a critical role in ensuring the accountability of the executive to the legislature in the use of public funds.
• International Perspective
  • The CAG of India is a member of the International Organisation of Supreme Audit Institutions (INTOSAI), which provides a forum for exchange of ideas and experiences among Supreme Audit Institutions (SAIs).
  • The standards and guidelines issued by INTOSAI help in strengthening and improving the audit processes and methodologies followed by the CAG.