Article 148 of CoI : Article 148: Comptroller And Auditor-General Of India

Explanation using Example

Imagine the President of India appoints a new Comptroller and Auditor-General (CAG). Before taking office, the appointee must swear an oath as prescribed in the Third Schedule of the Constitution. Once in office, the CAG's salary and terms of service are protected under law, ensuring that they cannot be diminished during their tenure. This independence is crucial as the CAG audits government expenditures.

For example, suppose the CAG discovers discrepancies in a government infrastructure project's finances. The findings are reported to Parliament, impacting future funding decisions. The CAG, having completed their term, cannot take any government position thereafter, ensuring their decisions were unbiased. Additionally, the office's operational costs, including staff salaries, are secured by the Consolidated Fund of India, emphasizing the autonomy and importance of the CAG's role in maintaining fiscal oversight.