Solution:The constitution of India (Article 148) provides for an independent office of CAG. He is the head of the Indian audit and accounts department. He is the guardian of public purse and control the entire financial system of the country at both levels- centre and state.
Some features of CAG are as follow:-
He is provided with the security of tenure. He can be removed by president only in accordance with the procedure mentioned in the constitution.
He is not eligible for further office, either the under the GOI or any state.
His salary and other service conditions are determined by the parliament. His salary is equal to that of a judge of supreme court.
The administrative expenses of office of CAG, including all salaries, allowances and pensions oj persons saving in that office are charged upon the consolidated fund of India.
He submits his Audit reports relating to the accounts of centre to President, who shall, in turn place them before both the houses of parliament (Art. 151)
He submits his audit report relating to the accounts of a state to Governor, who shall, in turn, place them before state legislature.