Article 148 provides for an independent office of the Comptroller and Auditor General of India.
He is the head of the Indian Audit and Accounts Department.
He is the guardian of the public purse and controls the entire financial system of the country at both centre and state levels.
His duty is to uphold the Constitution of India and the laws of Parliament in the field of financial administration.
Dr B.R. Ambedkar describes it as one of the bulwarks of the democratic system of the Government in India; the others being the Supreme Court, the Election Commission and the Union Public Service Commission.
Some functions -
Comptroller and Auditor General of India audit the accounts related to all expenditure from the Consolidated Fund of India, each state and Union territory having Legislative assembly.
He audits all the expenditure from the Contingency Fund of India and states and the Public Accounts of India and states.
He audits the receipts and expenditure of the Centre and each state.
Note -
Comptroller and Auditor General of India holds office for a period of six years or up to the age of 65 years, whichever is earlier.
He can resign by addressing the resignation letter to the President.
He can removed by the President on same grounds and in the same manner as a judge of Supreme Court.