What is Article 149 of Indian Constitution – Defination & Meaning

Article 149: Duties and powers of the Comptroller and Auditor-General The Comptroller and Auditor-General shall perform such duties and exercise such powers
📅 Part V – The Union
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📚 UPSC Relevant

Article Number

149

part

Part V – The Union

Status

Active

Bare Acts Text

Article 149: Duties and powers of the Comptroller and Auditor-General

  • The Comptroller and Auditor-General shall perform such duties and exercise such powers in relation to the accounts of the Union and of the States and of any other authority or body as may be prescribed by or under any law made by Parliament and, until provision in that behalf is so made, shall perform such duties and exercise such powers in relation to the accounts of the Union and of the States as were conferred on or exercisable by the Auditor-General of India immediately before the commencement of this Constitution in relation to the accounts of the Dominion of India and of the Provinces respectively.
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Full Definition & Explanation

Article 149 of the Indian Constitution outlines the duties and powers of the Comptroller and Auditor-General (CAG). This article is key for maintaining financial accountability in government institutions. The CAG is responsible for auditing the accounts of the Union and State governments, ensuring that public funds are used properly and efficiently. The article empowers the CAG to perform these duties based on laws made by Parliament. Until those laws are enacted, the CAG continues the functions that were previously carried out by the Auditor-General of India before the Constitution came into effect. The responsibilities of the CAG are extensive. The CAG audits accounts of various authorities and bodies, thus ensuring transparency and accountability in financial matters. This role significantly affects taxpayers as it safeguards public funds. By holding the government accountable, the CAG helps prevent misuse of funds and corruption. This not only enhances trust among citizens but also promotes better governance. The CAG’s reports are key for parliamentary scrutiny and play a role in shaping public policy. While Article 149 grants powers to the CAG, it also highlights the necessity of laws that define these powers further. This means that the effectiveness of the CAG’s role can evolve as new laws are enacted. In practice, the CAG’s findings often lead to reforms in financial management within the government. The CAG also plays a role in providing insights into the financial health of the government, which is necessary for economic planning and development initiatives.

Historical Context

This article is key for maintaining financial accountability in government institutions. The CAG is responsible for auditing the accounts of the Union and State governments, ensuring that public funds are used properly and efficiently. The article empowers the CAG to perform these duties based on laws made by Parliament. Until those laws are enacted, the CAG continues the functions that were previously carried out by the Auditor-General of India before the Constitution came into effect. Article 149 of the Indian Constitution outlines the duties and powers of the Comptroller and Auditor-General (CAG). The CAG audits accounts of various authorities and bodies, thus ensuring transparency and accountability in financial matters.

Key Features

– The CAG audits accounts of the Union and State governments.
– Article 149 ensures financial accountability in public sector institutions.
– The CAG functions based on laws made by Parliament.
– It allows continuity from the previous Auditor-General’s roles.
– The CAG’s reports assist in parliamentary oversight of finances.

Importance & Impact

– The CAG’s audits help prevent financial mismanagement and corruption
– Regular audits promote transparency in government spending
– The CAG ensures public funds are used for intended purposes.
– Findings from CAG audits lead to reforms in financial practices.
– The role strengthens trust between citizens and the government

Sample UPSC Question

Consider the following statements about Article 149: 1. Article 149 empowers Parliament to prescribe the duties and powers of the CAG by law. 2. The CAG can only audit central government accounts, not state accounts. 3. The CAG’s (Duties, Powers and Conditions of Service) Act 1971 was enacted under Article 149. 4. The CAG no longer exercises the comptroller function of pre-approving withdrawals. Which statements are correct? a) 1 and 3 only b) 1, 3 and 4 only c) 2 and 4 only d) 1, 2 and 3 only

Answer

Answer: b) 1, 3 and 4 only Statement 1 is correct per Article 149. Statement 2 is wrong — the CAG audits both Union and state government accounts as per Articles 149 and 151. Statement 3 is correct — the 1971 Act implements Article 149. Statement 4 is correct — the 1971 Act removed the pre-expenditure comptroller function; the CAG now does post-audit only.

Key Takeaways

✓ Article 149 defines the CAG’s powers and responsibilities.
✓ The CAG audits government accounts for accountability
✓ Public trust relies on the CAG’s financial oversight.
✓ The CAG’s reports influence government financial reforms
✓ The article ensures continuity from previous auditing practices.

FAQs

Article 149 of the Indian Constitution outlines the duties and powers of the Comptroller and Auditor-General (CAG). This article is key for maintaining financial accountability in government institutions. The CAG is responsible for auditing the accounts of the Union and State governments, ensuring that public funds are used properly and efficiently.

By holding the government accountable, the CAG helps prevent misuse of funds and corruption. This not only enhances trust among citizens but also promotes better governance. The CAG’s reports are key for parliamentary scrutiny and play a role in shaping public policy. Article 149 of the Indian Constitution outlines the duties and powers of the Comptroller and Auditor-General (CAG).

This means that the effectiveness of the CAG’s role can evolve as new laws are enacted. In practice, the CAG’s findings often lead to reforms in financial management within the government. The CAG also plays a role in providing insights into the financial health of the government, which is necessary for economic planning and development initiatives.

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Pramod is the Founder and Editor-in-Chief of StudyHub. He holds a Master's degree and is currently pursuing a Ph.D. in Geology, alongside more than 7+ years spent building and verifying competitive exam content for Indian aspirants. He leads StudyHub's editorial process across Indian Polity, the Constitution, Indian Economy, History, Geography, Science, and the platform's other subject areas — checking every article against primary sources (bare act text and Gazette notifications for constitutional topics, government and Economic Survey data for economy content, standard reference material elsewhere) and flagging it for re-verification whenever a relevant amendment, policy, or data update makes an earlier version outdated.
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