2018 · GS Paper 2 · Q5 · 10 marks

The Comptroller and Auditor General (CAG) has a very vital role to play. Explain how this is reflected in the method and terms of his appointment as well as the range of powers he can exercise.

In short

The CAG's vital role is secured by appointment through the President's warrant, removal only like a Supreme Court judge, protected service terms and expenses charged on the Consolidated Fund, alongside audit powers over all public spending. Its 2023 Bharatmala audit exposed the Dwarka Expressway's cost overrun.

Model answer

Ghissu Editorial · Verified 4 Oct 2026

Introduction
The CAG's 2023 audit finding that the Dwarka Expressway cost about Rs 250 crore per km against a sanctioned Rs 18 crore shows why Ambedkar called the CAG "probably the most important officer in the Constitution of India". Article 148 builds that importance into the office's appointment, terms and powers.
Appointment and Terms That Guarantee Independence
•

Appointment by warrant

The President appoints the CAG by warrant under hand and seal, and the Third Schedule oath binds the CAG to the Constitution.

•

Removal like a Supreme Court judge

Removal needs a special majority of both Houses for proved misbehaviour or incapacity.

•

Secure service conditions

The 1971 Act fixes a six-year term or age 65 and a Supreme Court judge's salary, and Article 148(3) bars varying them to the CAG's disadvantage.

•

No reward, no purse strings

Article 148(4) bars further government office, and the office's expenses are charged on the Consolidated Fund of India.

Range of Powers as Guardian of the Public Purse
•

Comprehensive audit

The CAG audits all spending from the Consolidated Funds of the Union and states, contingency funds, public accounts and government companies.

•

Beyond legality

Performance audits test value for money, as the 2023 Ayushman Bharat audit did on finding about 7.5 lakh beneficiaries linked to one mobile number.

•

Fiscal federalism role

Under Article 279 the CAG certifies the net proceeds of taxes on which devolution rests.

Conclusion
Independent tenure joined to audit powers reaching every rupee of public money makes the CAG the "friend, philosopher and guide" of the Public Accounts Committee and the backbone of legislative control over the executive.

This model answer is indicative and the model can make mistakes; please verify key facts independently.

Hand-drawn diagram: Chain of Financial Accountability. Chain of Financial Accountability. Flow: Executive spends → CAG audits (Art 149) → Report to President (Art 151) → Tabled in Parliament → PAC scrutiny → Executive answers
Diagram: Chain of Financial Accountability

Practise this question

  1. 1Get the answer sheet

    Sized for this question.

  2. 2Write your answer

    Timed, by hand.

  3. 3Get it marked

    Your score and what to fix.

Share this questionWhatsAppTelegramXLinkedIn

This chapter in the exam

Constitutional Bodies14 questions

Asked in 9 of 14 sittings since 2013

2013
–
2014
–
2015
–
2016
1
2017
1
2018
4
2019
1
2020
–
2021
1
2022
2
2023
–
2024
1
2025
1
2026
2

All 14 questions, sorted by sub-topic, with model answers and practice.

Question from the official UPSC Civil Services (Main) Examination 2018 paper. Answer written by Ghissu's engine and checked against our editorial standards. Found an error? Tell us and we correct it within 48 hours.

Ghissu

OUTWORK·
OUTTHINK·
MASTER THE SYSTEM·
OUTWORK·
OUTTHINK·
MASTER THE SYSTEM·
OUTWORK·
OUTTHINK·
MASTER THE SYSTEM·
OUTWORK·
OUTTHINK·
MASTER THE SYSTEM·
OUTWORK·
OUTTHINK·
MASTER THE SYSTEM·
OUTWORK·
OUTTHINK·
MASTER THE SYSTEM·
OUTWORK·
OUTTHINK·
MASTER THE SYSTEM·
OUTWORK·
OUTTHINK·
MASTER THE SYSTEM·