The Constitution provides for the creation of the Joint State Public Service Commission (JSPSC) to serve two or more states. The JSPSC is a statutory body, not established by the Constitution, and is formed through an act of Parliament at the request of the relevant state legislatures.

When multiple States concur that a single Public Service Commission will serve their group, and this resolution is approved by the legislatures of both States, Parliament will enact a law to establish a Joint Public Service Commission to address the requirements of both States (Article-315).

Composition and Appointment of the Joint State Public Service Commission

The JSPSC comprises a Chairman and other Members appointed by the President. The President determines the composition and terms of service of the JSPSC  No qualifications are prescribed for the commission’s membership except that one half of its members shall be persons who at the date of their appointment have held office under Government of India or any State government for at least 10 years.

Tenure and Removal of Joint State Public Service Commission Chairman and Members

The Chairman and members of the commission are appointed for a term of six years or until they reach the age of 62, whichever comes first. The chairman and members can relinquish their offices at any time by addressing their resignation to the President. The grounds for their removal mirror those of the State Public Service Commission.

Functions and Operational Costs of the Joint State Public Service Commission

• Annual report: The JSPSC forwards its annual report to the Governors of both states, who then present it to their respective State Legislatures.
• Its additional functions are consistent with those of a State Public Service Commission.

All operational costs, including the salaries, allowances, and pensions for the Chairman and members of the JSPSC, are shared between the respective states and drawn from the Consolidated Fund of both States. 

COMPTROLLER AND AUDITOR GENERAL OF INDIA

Public audit is a crucial tool for maintaining financial accountability of the executive to the Parliament. In India, these audits are performed by the Comptroller and Auditor General (CAG), an official designated by the constitution to oversee government finances and operations. The CAG plays a vital role in promoting transparency and accountability of the Government to the populace as well as to the legislature. 

The Constitution guarantees that the CAG operates with significant independence from other government branches. The CAG is tasked with auditing all revenues and expenditures of both the Union and State governments, along with governmental bodies or authorities that receive substantial funding from the government. Additionally, the CAG conducts performance audits to ensure public resources are utilized effectively and efficiently. 

Ultimately, the goal of CAG is to ensure accountability and transparency  which help sustain the democratic progress and are integral for ensuring good governance. 

Background

The present system of accounting and auditing has its origins in the British Raj and is more or less patterned on the British model. The foundation and development of the office of Comptroller and Auditor General in India are outlined below:

• Origin of the office: The office was first established in India in 1858 under the title of Accountant General. This establishment occurred after the British crown assumed governance of India from the British East India Company. Sir Edward Drummond was appointed as the first Auditor General in 1860. . 
• Government of India Act, 1919: This act is a landmark in the history of the audit department as the Auditor General got statutory recognition for the first time. 
• Government of India Act, 1935: Through this act the Auditor General was designated as ‘Auditor General of India’. 
• Post independence: Following independence, Part-V of the Indian Constitution, encompassing Articles 148 to 151, mandated the establishment of the CAG’s office. Subsequently, in 1971, the Comptroller and Auditor General (Duties, Powers, and Conditions of Service) Act was enacted to clearly define the CAG’s powers and responsibilities.

Appointment, Tenure, and Removal of the Comptroller and Auditor General

• • Appointment: According to Article 148, the CAG is appointed by the President of India through a warrant under his hand and seal. Before assuming office, the CAG must take an oath before the President. The oath is outlined in the Third Schedule of the Constitution.
  • Tenure: As per the CAG (Duties, Powers, and Conditions of Service) Act of 1971, the CAG serves a term of six years or until they turn sixty-five, whichever comes first.

• Resignation: The CAG may resign at any time by submitting a resignation letter to the President.

• Removal:  To maintain the independence of the CAG, the Constitution stipulates that they can only be removed from office in the same manner and on the same grounds as a Supreme Court judge.

Salaries and allowances of CAG

According to the Constitution, salaries and allowances of CAG should be determined by Parliament through a law. For this purpose, Parliament enacted the CAG (Duties, Powers, and Conditions of Service) Act of 1971, which provides that the salaries and allowances of the CAG should match those of a Supreme Court judge.