Table of contents.
- Examine the Constitutional Position of the Comptroller and Auditor General of India. ( UPPSC 2018)
- Examine the role of the Comptroller and Auditor General (CAG) in India as the custodian of public money. ( UPPSC 2021)
Question.
Examine the Constitutional Position of the Comptroller and Auditor General of India.
(UPPSC, UP PCS Mains General Studies-II/GS-2 2018)
Answer.
The Comptroller and Auditor General (CAG) of India is a constitutional office established under Article 148 of the Indian Constitution.
The constitutional position of the Comptroller and Auditor General (CAG) includes the following key aspects:
Appointment:
The Comptroller and Auditor General (CAG) is appointed by the President of India. The appointment is made after consultation with the Prime Minister and the Speaker of the Lok Sabha (House of the People). The Comptroller and Auditor General (CAG) holds office for a term of six years or until the age of 65, whichever is earlier. The Comptroller and Auditor General (CAG) can be removed from office only through an impeachment process in the Parliament, similar to that of a judge of the Supreme Court.
Independence:
The Comptroller and Auditor General (CAG) enjoy a high degree of independence in the performance of their duties. They are not subject to control or direction from any executive authority, and their decisions and reports are immune from legal proceedings. This independence ensures that the Comptroller and Auditor General (CAG) can function impartially and without any influence from the government.
Role and Functions:
The primary role of the Comptroller and Auditor General (CAG) is to audit the accounts of the Union government, state governments, and other public authorities. They examine the financial transactions, revenue receipts, and expenditures of these entities to ensure transparency, accountability, and proper utilization of public funds. The Comptroller and Auditor General (CAG) is responsible for conducting financial audits, compliance audits, and performance audits.
Report Submission:
The Comptroller and Auditor General (CAG) submit their audit reports to the President or the Governor of a state, who then presents the reports to the Parliament or the State Legislature, respectively. These reports are laid before the respective legislative bodies, which enables them to examine and scrutinize the findings and recommendations made by the Comptroller and Auditor General (CAG).
Role in Public Accounts:
The Comptroller and Auditor General (CAG) plays a crucial role in the management of the Consolidated Fund of India and the Consolidated Fund of each state. They ensure that funds are spent in accordance with the approved budget and within the legal provisions. The Comptroller and Auditor General (CAG) also audits the accounts of autonomous bodies and public corporations that are financed by the government.
Advisory Role:
Apart from auditing functions, the Comptroller and Auditor General (CAG) provides guidance and advice to the government on matters related to financial management, accounting standards, and internal controls. They contribute to the improvement of financial practices and systems in the public sector.
The constitutional position of the Comptroller and Auditor General of India guarantees their independence, integrity, and impartiality in auditing public accounts. This enables the Comptroller and Auditor General (CAG) to act as a watchdog, ensuring transparency and accountability in the financial affairs of the government and public authorities.
Question.
Examine the role of the Comptroller and Auditor General (CAG) in India as the custodian of public money.
(UPPSC, UP PCS Mains General Studies-II/GS-2 2021)
Answer.
The Comptroller and Auditor General (CAG) of India plays a pivotal role as the custodian of public money in the country.
As an independent constitutional authority, the Comptroller and Auditor General (CAG) is responsible for ensuring transparency, accountability, and proper management of public funds.
The role of the Comptroller and Auditor General (CAG) can be examined in the following aspects:
Audit Function:
The primary responsibility of the Comptroller and Auditor General (CAG) is to conduct audits of the accounts and financial transactions of the Central Government, State Governments, Union Territories, and various public entities. The Comptroller and Auditor General (CAG) examines the financial statements, receipts, and expenditures to verify whether public funds have been utilized in accordance with the laws and rules governing them.
Compliance Audit:
The Comptroller and Auditor General (CAG) performs compliance audits to ascertain whether the expenditures incurred by the government conform to the budgetary provisions, applicable rules, and regulations. It checks whether the government has acted in accordance with the authority granted by the Parliament or state legislatures.
Performance Audit:
Apart from financial audits, the Comptroller and Auditor General (CAG) also conducts performance audits to assess the effectiveness and efficiency of government programs, policies, and projects. This helps in evaluating whether public money has been utilized optimally and whether the intended objectives have been achieved.
Report to the Legislature:
The Comptroller and Auditor General (CAG) submits audit reports to the President or Governors, who then present them to the Parliament or state legislatures. These reports are examined by the Public Accounts Committees (PAC) at both the central and state levels. The Public Accounts Committee (PAC) scrutinizes the Comptroller and Auditor General (CAG)'s findings, recommendations, and government responses to ensure accountability.
Transparency and Public Accountability:
The Comptroller and Auditor General (CAG)'s audits and reports contribute to promoting transparency in government finances and activities. It enables the public to know how their tax money is being utilized and holds the government accountable for its actions and spending decisions.
Follow-up on Audit Observations:
The Comptroller and Auditor General (CAG) follows up on its audit observations and recommendations to assess whether the government has taken corrective action on identified deficiencies. This helps in ensuring that the government addresses shortcomings and improves its financial management practices.
Special Audits and Forensic Audits:
The Comptroller and Auditor General (CAG) conducts special audits and forensic audits in cases of specific allegations of corruption, fraud, or financial misconduct. These audits help in investigating and uncovering any malpractices that may have occurred.
Overall, the Comptroller and Auditor General (CAG) of India plays a crucial role as the custodian of public money by conducting audits, promoting transparency and accountability, and ensuring that government funds are utilized efficiently and in the public interest. Its independent and objective role is instrumental in upholding financial discipline, good governance, and public trust in the management of public resources.
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