Part V - The Union • Article

Article 149 Simplified: Duties and powers of the Comptroller and Auditor-General

Article 149 defines the duties of the CAG, authorizing them to audit the accounts of the Union Government, the State Governments, and any other public authority or body as prescribed by laws made by Parliament.

Official Text

The Comptroller and Auditor-General shall perform such duties and exercise such powers in relation to the accounts of the Union and of the States and of any other authority or body as may be prescribed by or under any law made by Parliament and, until provision in that behalf is so made, shall perform such duties and exercise such powers in relation to the accounts of the Union and of the States as were conferred on or exercisable by the Auditor-General of India immediately before the commencement of this Constitution in relation to the accounts of the Dominion of India and of the Provinces respectively.

Simple Meaning

Explain Like Ten

This rule says the CAG's job is to audit (double-check) the bank accounts and spending of the central government, state governments, and other public groups to make sure every rupee is accounted for.

Student Mode

Empowers Parliament to prescribe the duties and powers of the CAG in relation to the accounts of the Union, the States, and any other authority or body. Parliament enacted the CAG (Duties, Powers and Conditions of Service) Act, 1971, which governs these responsibilities, including auditing all receipts and expenditures from the Consolidated and Contingency Funds.

Example

When the CAG audits the accounts of a state road development corporation and submits a report to the state assembly on whether funds were spent efficiently, it is exercising duties under Article 149.

Key Takeaway

Parliament prescribes the duties and powers of the CAG to audit the accounts of Union, State, and other public bodies.

FAQs

Which Act governs the duties and powers of the CAG today?

The Comptroller and Auditor-General's (Duties, Powers and Conditions of Service) Act, 1971, passed by Parliament under Article 149, regulates these details.

Does the CAG audit private companies?

Generally no, but the CAG can audit joint ventures, public-private partnerships (PPPs), or private companies if they are sharing revenue with the government or using public resources, under specific laws or references.

Quiz

Who has the power to prescribe the duties and powers of the CAG under Article 149?

Answer: The Parliament by law

Which funds are audited by the CAG under the authority of Article 149?

Answer: Consolidated, Contingency, and Public Accounts of both Union and States