Knowledge Themes
Article 148
Article 149
Article 150
Article 151
CAG (Duties
Powers and Conditions of Service) Act 1971
Public Accounts Committee
Guardian of the Public Purse
Propriety Audit
Performance Audit
Consolidated Fund of India
Article 279
Net Proceeds of Tax
Independence of CAG
Shanta Kumar Committee
Comparison with UK CAG
Structural Subtopics
- Constitutional provisions under Articles 148 to 151
- Appointment process and tenure of the CAG
- Grounds and procedure for removal from office
- Constitutional safeguards for independence and autonomy
- Duties and powers under the CAG DPC Act 1971
- Audit of the Consolidated Fund of India and States
- Types of audits including Regulatory Propriety and Performance audit
- Relationship with the Public Accounts Committee
- Role as the Guardian of the Public Purse
- Limitations of post-facto audit and lack of enforcement powers
- Comparison with the CAG of the United Kingdom
- Audit of Government companies and Public Sector Undertakings
- Advisory role on the form of Union and State accounts
- Certification of net proceeds of taxes under Article 279
Study Material
Full AI-synthesized study material for CAG of India — Role, Independence & Audit Functions is being calibrated.
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