Constitution Article 149: what the CAG audits and who defines its duties
Article 149 explains the CAG’s duties and powers, which Parliament may prescribe by law.
Article 149 says the CAG performs duties and exercises powers relating to Union and state accounts as prescribed by Parliament by law.
The constitutional basis
Article 149 deals with the duties and powers of the Comptroller and Auditor General. It provides that Parliament may prescribe by law the CAG’s duties and powers in relation to Union and state accounts and other authorities or bodies where applicable.
The detailed framework is supplied by legislation, including the CAG’s Duties, Powers and Conditions of Service Act, 1971. Exam answers should mention both the constitutional article and the law.
Audit is not administration
The CAG examines accounts and reports whether public money was accounted for and used under relevant rules. The CAG does not run ministries, approve every payment in advance or decide policy on behalf of government.
Audit reports can identify irregularities, control weaknesses or questions about value for money. The legislature and executive then deal with findings through their own processes.
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Frequently asked questions
Which article covers the CAG’s duties and powers?
Article 149.
Does Article 149 list every audit procedure?
No. It provides the constitutional basis and allows Parliament to prescribe details by law.