NOTES

In India, independence of the audit has been ensured by the Constitution in many ways. Firstly, the Constitution had made audit of the accounts of the Union and of the States a Union subject, by virtue of Entry 76 in the Union List under Article 246 of the Constitution. There is, thus, a common auditor of the Union Government as well as the States and this is a unique feature of the Indian Constitution.

Secondly, the Constitution provides that the Parliament shall have exclusive power to make laws on the subject of audit of the accounts of the Union and of the States. At the same time, the Constitution has not made the Comptroller and Auditor General of India an officer of Parliament or of the House of the People.In practice also, the States do not regard him as an officer of the Union but a functionary created by the Constitution for purposes of both the States and the Union Government.Thus, the Comptroller and Auditor General of India certifies the share of the States of the taxes collected by the Union and the amounts so certified are accepted by the State Governments without demur. He certifies the expenditure incurred by the States on public expenditure programmes initiated and financed by the Union and the Union Government accepts the figures without question. The Comptroller and Auditor General of India, thus plays a fiduciary role in the sensitive Union-State relations.

Thirdly, the Constitution guarantees the independence of the Comptroller and Auditor General of India by prescribing that he shall be appointed by the President of India by warrant, under his hand and seal, and cannot be removed from office except on the ground of proved misbehavior  or incapacity.

Fourthly, while Parliament will be competent to make laws to determine his salary and other conditions of service, they cannot be varied to his disadvantage, after his appointment.Fifthly, on retirement, resignation or removal, the Comptroller and Auditor General is prohibited from holding any further office either under the Government of India or under the Government of any State.Sixthly, the salary and allowances of the Comptroller and Auditor General, the pension etc., payable to retired Auditors General and the administrative expenses of Comptroller and Auditor General's personal office, shall be charged on the Consolidated Fund of India.Lastly, the Constitution provides that the conditions of service of persons serving in the Indian-Audit and Accounts General shall be determined by the President after consultation with him.