Authored by - Mr. Kushagra Gahlot
The comptroller and auditor general is to be considered important member of the government and is a considered to be an important part of any democratic state. Comptroller and auditor general which can easily be defined as any person who audits the all receipts and expenditure of the Government of India and the state governments and anybody or organization which falls under the state.
The comptroller and auditor general of India is defined and the role of the auditor general are clearly stated under the article 148 of the constitution which states that definition of comptroller and auditor general and appointment of the comptroller general. Whereas article 148 of the Indian constitution states the duties and power of the comptroller and auditor general of India.
So how is a comptroller and general of India is elected? Although the comptroller general and auditor general of India is appointed by the president of India which is stated under article 148. There shall be a Comptroller and Auditor-General of India who shall be appointed by the President by warrant under his hand and seal and shall only be removed from office in like manner and on like grounds as a Judge of the Supreme Court.for a period of six months which causes improper functioning of the audited report
Power and duties of comptroller and auditor general which is stated under article 149 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.
The literal interpretation of appointment of comptroller and auditor general of India under article 148 of the Indian constitution states that any person who is appointed by the president. Which the article has not clearly explained the criteria and rules of how the comptroller and auditor general of India is appointed. The real question comes to play hear where it states that any person after his tenure as completion of comptroller and auditor general shall not deemed to take part in politics or can take any seat in any of the houses after the completion of his term but any person can be a member of political party can be appointed as comptroller and auditor general of India or even the person who is appointed can be deemed to be as a member of a cabinet minister or the party in power.
Thus, the ambiguity of the article of 148 which states the appointment of comptroller general of India deemed to help the government which is in power. The comptroller auditor general of India is deemed to be a independent institution after all but Can we call the person appointed as independent? the few person who are appointed as auditor general we start from Shri Rajiv Mehrishi Rajiv Mehrishi (born 8 August 1955) was the 13th Comptroller and Auditor General of India (C&AG) and Vice Chairman of the United Nations Panel of External Auditors. He is a retired Indian Administrative Service (IAS) officer of the 1978 batch belonging to the Rajasthan cadre. He was appointed the Home Secretary of India on 31 August 2015. Prior to his appointment as the Home Secretary, He was the Finance Secretary. Prior to his stint as the Finance Secretary, he was the Chief Secretary, Government of Rajasthan. Although the comptroller and auditor general of India is considered to be an independent body and is not under any influence of any government and person cannot be a part of any political party after retirement but can be part of the ruling party before becoming a auditor general.
As this it has been a lot of problem of where the comptroller and auditor general has under the influence from the government in power which has resulted in corruption and failed to notify the public about expenses in the recent news about the Rafale deal where the audit report failed to tell the pricing of the deal and around this year CAG drops audit of Rafale offset deal without looking into the deal. Well there other issues which can look into where the audit reports of are been delayed where the data shows An analysis of audit reports being tabled in Parliament shows that between 2014 and 2019, a delay of more than 90 days was experienced for the 42 audit reports for which we have the date of signing and tabling of the reports available.
For several of the reports for which signing dates were available, there was a delay of more than 180 days. Nearly half of these audit reports were performance audits of various government programs and activities
In conclusion as where Dr. Br Ambedkar states that "I am of the opinion that this dignitary or officer is probably the most important officer in the Constitution of India. He is the one man who is going to see that the expenses voted by Parliament are not exceeded, or varied from what has been laid down by Parliament in the Appropriation Act." —Dr. B.R AmbedkarAs there should be need of auditor general which plays an important role under the government there must be a need of amendment of the procedure of appointment of comptroller and auditor general of India. For the public who have the right to have information about the government expenditure where it should be justified and the smooth working of the comptroller general.
 Article 148 (1) of Indian constitution  https://cag.gov.in/content/duties-and-powers-comptroller-and-auditor-general  Rajiv mehrisi 13th auditor general of India  https://en.wikipedia.org/wiki/Rajiv_Mehrishi  https://timesofindia.indiatimes.com/india/cag-drops-audit-of-rafale-offset-deal/articleshow/77678787.cms  https://scroll.in/article/967903/tabling-of-cag-reports-in-parliament-is-frequently-being-delayed-helping-government-evade-scrutiny  https://www.drishtiias.com/important-institutions/drishti-specials-important-institutions-national-institutions/comptroller-and-auditor-general-of-india-cag