Correct option is D
Statement (d) is NOT correct about the Comptroller and Auditor General (CAG) of India. While the reports of the CAG relating to the accounts of the Union are submitted to the President,
Explanation of Other Options:
1. (a) Correct: The salary and conditions of service for the CAG are determined by Parliament, ensuring that this office maintains its independence from the executive branch.
2. (b) Correct: After retirement, the CAG is barred from holding any other office under the central or state governments, ensuring impartiality and independence.
3. (c) Correct: The administrative expenses, including salaries and pensions of the CAG, are charged upon the Consolidated Fund of India, which provides financial independence.
Information Booster:
1. CAG's Role: The CAG audits the accounts of the Union and state governments, ensuring accountability and transparency in public spending.
2. Appointment and Tenure: The CAG is appointed by the President of India and holds office for a term of 6 years or until the age of 65, whichever is earlier.
3. Reports: The CAG submits audit reports to the President or the Governor, which are then placed before the Parliament or state legislatures for discussion.
4. Consolidated Fund: Charging the CAG's salary and administrative expenses to the Consolidated Fund of India ensures that this crucial institution is insulated from political pressures.