Article 148 and the Comptroller and Auditor General of India
Article 148 establishes the constitutional office of the Comptroller and Auditor General, a key institution for public-finance accountability.
Article 148 of the Constitution provides for the Comptroller and Auditor General of India (CAG). The CAG’s constitutional role supports independent audit of public accounts and helps legislatures scrutinise how public money is collected and spent.
The constitutional office
The Constitution sets out the appointment and conditions of service of the CAG. The office is designed to be independent of day-to-day executive control so that audit findings can be reported through the constitutional process.
The CAG audits government accounts and eligible public bodies according to the applicable legal framework. Its reports can identify control weaknesses, irregularities or areas requiring explanation, but an audit observation should not automatically be described as a criminal conviction.
How audit supports accountability
Audit provides legislatures and the public with evidence about whether funds were used in accordance with rules and authorised purposes. Committees such as the Public Accounts Committee examine relevant reports and may seek explanations from officials.
The distinction between audit, investigation and prosecution is important. The CAG reports findings under its mandate; other authorities decide whether a separate inquiry or legal action is warranted.
Exam pointers
Remember Article 148 for the office, the CAG’s constitutional status and the link between audit reports and legislative oversight. Use the CAG’s own website for its current reports and the Constitution text for exact wording.
This is static GK about an institution, not a report of a newly released audit finding.
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Frequently asked questions
Which article establishes the CAG office?
Article 148.
Does an audit observation itself prove criminal guilt?
No. Audit findings and criminal liability are different matters requiring their own processes.