COMPTROLLER AND AUDITOR GENERAL OF INDIA

The Comptroller and Auditor-General of India (CAG) is an eminent constitutional authority entrusted with the vital responsibility of ensuring transparency and accountability in the financial affairs of the government. 

Background:

Established under Article 148 of the Indian Constitution, the office of the CAG is pivotal in upholding fiscal discipline and governance integrity. Its inception dates back to the colonial era when the British Government introduced the concept of a Comptroller and Auditor-General to oversee public expenditure.

History:

The institution of the CAG in India has evolved over time, witnessing significant transformations in its scope and functions. Post-independence, the role of the CAG expanded to encompass not only financial audits but also performance audits, ensuring that public funds are utilized effectively and efficiently.

Key Aspects:

The CAG operates independently of the government and is appointed by the President of India. Its primary functions include auditing the accounts of the Union and State governments, as mandated under Articles 149 and 150 of the Constitution. Moreover, the CAG plays a crucial role in examining the compliance of government policies and programs with legal and constitutional provisions.

• Independence: The CAG operates autonomously from the government, ensuring impartiality in its audits and reports.
• Constitutional Mandate: Enshrined in Articles 148 to 151 of the Indian Constitution, the CAG is tasked with auditing the accounts of the Union and State governments.
• Appointment: The CAG is appointed by the President of India, ensuring a non-partisan selection process.
• Audit Functions: Apart from financial audits, the CAG conducts performance audits to evaluate the effectiveness and efficiency of government programs.
• Reporting: The CAG submits audit reports to Parliament and State Legislatures, highlighting any irregularities and financial mismanagement.

Legal Framework:

The duties and powers of the CAG are enshrined in the Constitution of India, primarily under Articles 148 to 151. Additionally, the CAG Act of 1971 provides further details regarding its functions, organizational structure, and powers.

Landmark Case:

• Mohd. Iqbal Ahmed vs Union of India (2010): In this landmark judgment, the Supreme Court of India reaffirmed the independence and autonomy of the CAG, emphasizing its constitutional mandate to scrutinize government finances without fear or favor.

The Comptroller and Auditor-General of India stands as a bulwark of accountability and transparency in the country’s governance framework. Through its rigorous audits and reports, the CAG plays a pivotal role in ensuring that public funds are utilized judiciously and in the best interest of the citizens. As India continues its journey towards inclusive growth and development, the CAG remains an indispensable guardian of financial probity and governance integrity.

Also Read- Article 124-147

FAQs (Frequently Asked Questions) about the Comptroller and Auditor-General of India:

1. What is the role of the Comptroller and Auditor-General (CAG) of India?
   • The CAG of India is responsible for auditing the accounts of the Union and State governments, ensuring transparency and accountability in financial matters.
2. How is the CAG appointed?
   • The CAG is appointed by the President of India, following the recommendation of the Prime Minister.
3. What are the primary functions of the CAG?
   • The CAG conducts financial audits, performance audits, and compliance audits to evaluate the utilization of public funds and the implementation of government programs.
4. How does the CAG ensure its independence?
   • The CAG operates independently of the government, with its tenure and conditions of service protected by the Constitution.
5. What happens after the CAG conducts audits?
   • The CAG submits audit reports to Parliament and State Legislatures, which are then examined by the Public Accounts Committees (PACs).

MCQs (Multiple Choice Questions) about the Comptroller and Auditor-General of India:

1. Who appoints the Comptroller and Auditor-General of India?

• • a) Prime Minister
  • b) President
  • c) Chief Justice of India
  • d) Parliament

Answer: b) President

2. Which article of the Indian Constitution deals with the appointment and duties of the CAG?

• • a) Article 143
  • b) Article 148
  • c) Article 151
  • d) Article 155

Answer: b) Article 148

3. What type of audits does the CAG conduct?

• • a) Financial audits only
  • b) Performance audits only
  • c) Compliance audits only
  • d) Financial audits, performance audits, and compliance audits

Answer: d) Financial audits, performance audits, and compliance audits

4. Which body examines the audit reports submitted by the CAG?

• • a) Supreme Court
  • b) President
  • c) Public Accounts Committees (PACs)
  • d) Prime Minister’s Office

Answer: c) Public Accounts Committees (PACs)

5. What is the tenure of the Comptroller and Auditor-General of India?

• • a) 4 years
  • b) 5 years
  • c) 6 years
  • d) 7 years

Answer: b) 5 years