GS-II: Governance, Polity, IR
Comptroller and Auditor-General
Not met yet — counts as met once you answer a question on it.
An auditor with no enforcement power is still the strongest accountability institution in the Indian fiscal architecture because its leverage is the Public Accounts Committee and publication, not sanction. Article 148 establishes the Comptroller and Auditor-General, appointed by the President and removable only in the manner of a Supreme Court judge. Article 149 and the Comptroller and Auditor-General's (Duties, Powers and Conditions of Service) Act, 1971 set duties and powers. Article 151 requires reports to be laid before Parliament or the relevant State legislature. It conducts financial, compliance and performance audits of the Union, the States and bodies substantially financed from public funds.