Consider the following statements in respect of the Comptroller and Auditor General (CAG):

1. Reports on the accounts of the States are submitted to the President who shall cause these to be placed before the Parliament.

2. CAG is appointed by the President of India and can be removed only on grounds and procedure similar to those of a Supreme Court Judge.

3. The form in which accounts of the Centre and States are to be kept is prescribed by CAG.

Which of these statements are correct?

Solution

• The CAG submits three audit reports to the President - audit report on appropriation accounts, audit report on finance accounts, and audit report on public undertakings. - The President lays these reports before both the Houses of Parliament. - Aer this, the Public Accounts Committee examines them and reports its findings to the Parliament. - He submits his audit reports relating to the accounts of a state to governor, who shall, in turn, place them before the state legislature. Hence Statement 1 is not correct.   • The CAG is appointed by the President of India by a warrant under his hand and seal. - He holds office for a period of six years or up to the age of 65 years, whichever is earlier. He can resign any me from his office by addressing the resignation leer to the president. - He can also be removed by the president on same grounds and in the same manner as a judge of the Supreme Court. Hence statement 2 is correct.   • CAG advises the President with regard to prescription of the form in which the accounts of the Centre and the states shall be kept. Hence statement 3 is correct.