OFFICERS IAS ACADEMY

(India’s only Academy run by an IAS Officer)

 CONSTITUTIONAL BODIES
 COMPTROLLER AND AUDITOR GENERAL
 Articles 148 to 151 in Part V makes provisions for a Comptroller and Auditor General of India.
 Article 148: There shall be a CAG of India who would be appointed by President and who can be
removed from office in a manner and on grounds like Judge of a Supreme Court.
 Third schedule has the oath of affirmation for CAG Salary and other conditions of work to be
defined by a Law enacted by the Parliament.
 Salary specified in second schedule Once left office, CAG is not eligible for a Government of
India or Government of State jobs Conditions of service of persons serving in the Indian Audit and
Accounts Department and the administrative powers of the Comptroller and Auditor-General are
prescribed by President after consultation with CAG, subject to any law by parliament. Expenses and
salary drawn upon Consolidated Fund of India
 Article 149: Duties and Powers of CAG include checking accounts of Union and States and / or
other body prescribed in the Law enacted by the Parliament. Article 150: The accounts of Union and
States will be kept in such as way that is prescribed by the President on advice of the CAG
 Article 151: Report of CAG of Union Accounts to be submitted to President who causes them to
be laid before each house of parliament Report of CAG of State Accounts to be submitted to Governor
who causes them to be laid before state legislature.
 CAG (Duties, Powers and Conditions of Service Act, 1971)
 Receipts and expenditure from the Consolidated Fund of India and of the State and Union
Territory having legislative assembly;
 Trading, manufacturing, profit and loss accounts and balance sheets, and other subsidiary
accounts kept in any Government department;
 Accounts of stores and stock kept in Government offices or departments; Government companies
as per the provisions of the Companies Act, 1956;
 Corporations established by or under laws made by Parliament in accordance with the provisions
of the respective legislation;
 Authorities and bodies substantially financed from the Consolidated Funds of the Union and State
Governments;
 Anybody or authority even though not substantially financed from the Consolidated Fund, the
audit of which may be entrusted to the C&AG;
 Grants and loans given by Government to bodies and authorities for specific purposes; and
Entrusted audits e.g. those of Panchayati Raj Institutions and Urban Local Bodies under Technical
Guidance & Support (TGS).
 The C&AG presents one or more volumes of his Audit Reports to Parliament/State legislatures
and Union Territories with legislative assemblies of various sectors.
 The Companies Act, 1956 empowers the C&AG to: Appoint/ re-appoint the auditors of a
Government company;
 Direct the manner in which accounts shall be audited;
 Give such instructions to the auditors in regard to any matter relating to audit;
 To conduct a supplementary or test audit of the accounts;

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 OFFICERS IAS ACADEMY

(India’s only Academy run by an IAS Officer)

 To comment upon or supplement the audit report of the statutory auditors.
 An Audit Advisory Board has been set up under the Chairmanship of the C&AG, which consists
of eminent persons in diverse fields.
 The structure of CAG office is (i) Chairman is CAG (ii) Member Secretary is Director General
(Audit) in the office of the C&AG (iii) Deputy Comptroller and Auditors General [ex-officio members]
(iv) Other members eminent personalities in diverse fields (Term is 2 years for each).
 At present, the Comptroller and Auditor-General of India is appointed by the President of India
following a recommendation by the Prime Minister.
 Tenure of office 6 years or 65 years which ever is earlier.
 Removed in the manner of a Supreme Court Judge. Under the Order of Precedence he ranks 10 th.
 The current salary of CAG is Rs. 90,000
 LIST OF CAG IN INDIA

 PUBLIC ACCOUNTS COMMITTEE

 Public Accounts Commission (PAC) The Committee on Public Accounts is constituted by
Parliament each year for examination of accounts showing the appropriation of sums granted by
Parliament for expenditure of Government of India, the annual Finance Accounts of Government of India,
and such other Accounts laid before Parliament as the Committee may deem fit, such as accounts of

Plot No: 1940, 18th Main Road, Anna Nagar, Chennai-40.

Ph: 044-65666222, 9677120226, 967717426
Web: www.officersiasacademy.com
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 OFFICERS IAS ACADEMY

(India’s only Academy run by an IAS Officer)

autonomous and semi-autonomous bodies (except those of Public Undertakings and Government
Companies which come under the purview of the Committee on Public Undertakings).
 The Committee consists of not more than 22 members comprising 15 members elected by Lok
Sabha every year from amongst its members according to the principle of proportional representation by
means of single transferable vote and not more than 7 members of Rajya Sabha elected by that House in
like manner are associated with the Committee.
 Prof. Kuruppassery Varkey Thomas has been appointed as Chairman of Public Accounts
Committee (PAC). Thomas is the senior Congress Parliamentarian from Ernakulum Constituency, Kerala.
The position was previously held by BJP leader Murli Manohar Joshi and had chairman of PAC for four
consecutive years during 15th Lok Sabha (2009-2014).
 The Chairman is appointed by the Speaker from amongst its members of Lok Sabha. The
Speaker, for the first time, appointed a member of the Opposition as the Chairman of the Committee for
1967-68. This practice has been continued since then.
 A Minister is not eligible to be elected as a member of the Committee. If a member, after his
election to the Committee is appointed a Minister, he ceases to be a member of the Committee from the
date of such appointment.
 From its inception in the year 1921 till early 1950, the Finance-member was appointed as the
Chairman of the Committee and its Secretarial functions were looked after by the Finance Department
(later Ministry of Finance).
 With the coming into force of the Constitution of India on 26 January 1950, the Committee
became a Parliamentary Committee under the control of the Speaker. Its Secretarial functions were
transferred to the Parliament Secretariat (now Lok Sabha Secretariat).
 The Examination of the Appropriation Accounts relating to the Railways, Defence Services,
Postal Services and other Civil Ministries of the Government of India and Reports of the Comptroller and
Auditor-General of India thereon as also the Reports of the Comptroller and Auditor-General on Revenue
Receipts mainly form the basis of the deliberation of the Committee.
 ELECTION COMMISSION
 The Body was set up on 25th January 1950 in accordance with the constitution of India.
 Election Commission of India is located in New Delhi, capital of India.
 The body is headed by the chief election commissioner of India. At Present, VS Sampath is
holding the post.
 Article 324 in the constitution of India states that the Superintendence, direction and control of
elections to be vested in an Election Commission.
 The election commission consists of only a Chief Election Commissioner. Now it consists of
Chief Election Commissioner and two Election Commissioners.
 The clause (1) of the article says that the superintendence, direction and control of the preparation
of the electoral rolls for, and the conduct of, all elections to Parliament and to the Legislature of every
State and of elections to the offices of President and Vice President held under this Constitution shall be
vested in Election Commission.
 The clause (2) of the article says that the Election Commission shall consist of the Chief Election
Commissioner and such number of other Election Commissioners, if any, as the President may from time

Plot No: 1940, 18th Main Road, Anna Nagar, Chennai-40.

Ph: 044-65666222, 9677120226, 967717426
Web: www.officersiasacademy.com
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 OFFICERS IAS ACADEMY

(India’s only Academy run by an IAS Officer)

to time fix and the appointment of the Chief Election Commissioner and other Election Commissioners
shall, subject to the provisions of any law made in that behalf by Parliament, be made by the President.
  The clause (3) of the article says that when any other Election Commissioner is so appointed the
Chief Election Commissioner shall act as the Chairman of the Election Commission.
 For the first time two additional Commissioners were appointed on 16th October 1989 but they
had a very short tenure till 1st January 1990. Later, on 1st October 1993 two Election Commissioners
were appointed in addition.
 The concept of multi-member Commission exists since then, with decision making power by
majority vote.
 The Chief Election Commissioner and Election Commissioners are appointed by the President.
They have tenure of six years, or up to the age of 65 years, whichever is earlier. They enjoy the same
status and receive salary and perks as available to Judges of the Supreme Court of India. The Chief
Election Commissioner can be removed from office only through impeachment process by Parliament.
 Functions of the Election Commission
• To prepare electoral rolls for election to the Parliament, State Legislatures, Local Bodies and to the
offices of the President and the Vice-President
• Delimiting constituencies for election to the Parliament and to State Legislatures

• Establishing and enforcing code of conduct

• Scrutinizing the nomination papers of candidates
•Scrutinizing election expenses
• Allotment of symbols and according recognition to political parties.
 
 Giving advice to the President and Governors on disqualification of MPs and MLAs 
• Granting exemptions to persons from disqualifications imposed by judicial decision
• Declaring election results after proper counting and to cancel elections in a constituency if the need
arises
• Advising the President or the Governor regarding all electoral matters including disqualification of
members
• Preparing guidelines for model code of conduct for political parties, voters and candidates during
election campaign
• Performing quasi-judicial functions
 Under the Constitution of India, the Election Commission also has advisory jurisdiction in the
matter of post election disqualification of sitting members of Parliament and State Legislatures.
Moreover, the cases of corrupt practices at elections which come before the Supreme Court and High
Courts are also referred to the Commission for its opinion on the question as to whether such person shall
be disqualified and, if so, for what period. The opinion of the Commission in all such matters is binding
on the President or on the Governor as applicable, to whom such opinion is given.
 The Commission has the power to disqualify a candidate who has failed to lodge an account of
his election expenses within the time and in the manner prescribed by law. The Commission also enjoys

Plot No: 1940, 18th Main Road, Anna Nagar, Chennai-40.

Ph: 044-65666222, 9677120226, 967717426
Web: www.officersiasacademy.com
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 OFFICERS IAS ACADEMY

(India’s only Academy run by an IAS Officer)

the power to remove or reduce the period of such disqualification as also other disqualification under the
law.
 The decisions of the Commission can be challenged in the High Court and the Supreme Court of
the India by appropriate petitions. Once the polls are completed and result declared, the Commission does
not have the power to review any result on its own. This can only be done through the process of an
election petition, which can be lodged in the High Court, regarding elections to the Parliament and State
Legislatures.  While in case of elections for the offices of the President and Vice President, the petitions
can only be filed before the Supreme Court of India.

Plot No: 1940, 18th Main Road, Anna Nagar, Chennai-40.

Ph: 044-65666222, 9677120226, 967717426
Web: www.officersiasacademy.com
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