The salary, allowances, and pension of the Comptroller and Auditor General of India are charged upon __________.
Consolidated Fund of India
The salary, allowances, and pension of the Comptroller and Auditor General (CAG) of India are charged upon the:
- Consolidated Fund of India
Here's a breakdown:
- Consolidated Fund of India:
- This is the primary fund of the Indian government, where all revenues and expenditures are deposited.
- Expenses charged upon this fund do not require a vote in Parliament.
- The CAG, being a constitutional authority, has its expenses charged upon this fund to ensure its independence.
Therefore, the correct answer is Consolidated Fund of India.
Consolidated Fund of India
✅ Correct Answer: C) Consolidated Fund of India
📘 Detailed Explanation:
The Comptroller and Auditor General (CAG) of India is a constitutional authority established under Article 148 of the Constitution.
🔹 Financial Security of the CAG:
To ensure independence and impartiality, the salary, allowances, and pension of the CAG are:
Charged upon the Consolidated Fund of India.
This means:
- The amount is not subject to vote in Parliament.
- It ensures financial autonomy for the CAG.
🔹 What is the Consolidated Fund of India?
- It is the chief fund of the Government of India.
- All revenues (tax and non-tax), loans, and loan repayments are credited to this fund.
- Expenditures that are charged on this fund include:
- Salary and pensions of the President, Judges of the Supreme Court, CAG, etc.
❌ Why Other Options Are Incorrect:
| Option | Reason |
|---|---|
| Public Account | Used for transactions like provident fund, small savings, etc. – not for salaries of constitutional posts. |
| Consolidated Fund of State | Applicable for state-level expenses, not central authorities like the CAG. |
| Contingency Fund of India | Used for urgent or unforeseen expenditures; not for regular salaries or pensions. |
Consolidated Fund of India
The correct answer is:
✅ Consolidated Fund of India
Detailed Explanation:
1. Constitutional Provision
- Article 148(6) of the Indian Constitution states that the salary, allowances, and pension of the Comptroller and Auditor General (CAG) are charged on the Consolidated Fund of India.
- Purpose: Ensures financial independence of the CAG (not subject to annual parliamentary voting).
2. Types of Government Funds
| Fund | Purpose | Charged Items |
|---|---|---|
| Consolidated Fund of India | Main government account | Salaries of constitutional authorities (President, CAG, Judges), debt payments. |
| Public Account | Held in trust (e.g., PF, small savings) | Not used for CAG expenses. |
| Contingency Fund | Emergency expenditures (Article 267) | Temporary advances, later reimbursed. |
| Consolidated Fund of State | State-level equivalent | CAG’s salary is not charged here. |
3. Why Not Other Options?
- Public Account: Used for provident funds/post office savings, not salaries.
- Consolidated Fund of State: CAG is a central authority; states pay only for State AGs.
- Contingency Fund: For urgent/unforeseen expenses (limited to ₹500 crore).
4. CAG’s Financial Security
- Salary: Equal to a Supreme Court Judge (can’t be reduced during tenure).
- Pension: Charged to the Consolidated Fund, ensuring post-retirement independence.
5. Judicial Backing
- Supreme Court Rulings: Emphasize that CAG’s expenses are non-votable (no parliamentary debate).
Final Answer:
✅ Consolidated Fund of India (CAG’s salary/allowances/pension are charged here under Article 148(6).)
Did You Know?
The CAG’s audit reports are submitted to the President/Governors, who place them before Parliament/State Legislatures.
Important Questions from Judiciary
Who took oath as the 49 th Chief Justice of India in August 2022?
The Supreme Court has declared access to the internet a fundamental right under Article ______ of the Indian Constitution.
Which of the following jurisdictions of the Supreme Court allows it to settle disputes between the centre and state and amongst states?
A judge of the Supreme Court can be removed only on the grounds of ______.
Which of the following is NOT correct about the jurisdiction of the High Court?
