- Under Article 148, the Comptroller and Auditor-General of India shall only be removed from office in the same manner and on the same grounds as a Judge of the Supreme Court. Thus, the grounds of removal are proved misbehavior or incapacity.
- The President can issue the removal order only after Parliament presents an address to him/her in the same session for such removal, supported by a special majority of each House of Parliament.
- Appointment- no criteria available for selection
- Government machinery which appoints the CAG on its own (against its role of ensuring executive accountability).
- Union government appoints the CAG without any consultation from state governments ( against the principles of federalism).
- Conflict of interest while appointing CAG e.g. when former secretaries or administrators are appointed as CAG, the independence of the institution is seemed to be compromised e.g. GC Murmu’s appointment as CAG etc.
- Post facto audit: CAG audits expenditure only after it has been incurred.
- The secret service expenditure – CAG cannot call for particulars of expenditure incurred by the executive agencies and has to accept certificates of expenditure.
