COMPTROLLER AND AUDITOR GENERAL OF INDIA
◇ The Constitution of India (Article 148) provides for an independent office of the Comptroller and Auditor General of India (CAG).
◇ He is the head of the Indian Audit and Accounts Department.
◇ He is the guardian of the public purse and controls the entire financial system of the country at both the levels–the Centre and the state.
◇ His duty is to uphold the Constitution of India and laws of Parliament in the field of financial administration.
◇ This is the reason why Dr. B.R. Ambedkar said that the CAG shall be the most important Officer under the Constitution of India.
◇ He is one of the bulwarks of the democratic system of government in India; the others being the Supreme Court, the Election Commission and the Union Public Service Commission.
