Functions: The comptroller and AuditorGneral of India is appointed by the President. His main function are :
(i) to bring account of the recipes and expenditure of the Union Government (except Railways, Defence Services and other ministries, the accounts of which are maintained by · the departmental authorities);
(ii) to audit all expenditure from the revenues of the Union and States; and (ill) to audit all trading manufacturing and Profit and Loss Accounts of stores and stocks, where the President may have required him to conduct such audit.
Independence of Audit: The independence of the Comptroller and Auditor-General has been sought to be ensured by the following provisions of the Constitution:
(1) Though appointed by the President, the Comptr oller and Auditor-General of India can be removed from his office only after an address of each House of Parliament, supported by a majority of total membership of that House and not less than 213 of the members of the House present and voting, has been presented to the President on the grounds of (i) proved misbehaviour and (ii) incapacity.
(2) The salary and the conditions of service of the Comptroller and Auditor-General of India cannot be varied to his disadvantage after his appointment.
(3) He is not eligible for further appointment after his retirement, so that he may have no inducement to please the Executive of
the Union or any State.
(4) The salaries, etc., of the Comptroller and Auditor-General and his staff are charged upon the Consolidated Fund of India and
are thus non-votable.
(5) The reports of the Comptroller and AuditorGeneral relating to Accounts are submitted to the President who causes them to be laid
before the Parliamene