Comptroller and auditor general of India

He is appointed by the President for a full term of 6 years or till the attainment of 65 years of age, whichever is earlier. He is the custodian of the public purse, controlling the entire financial system of the country- the Union and the States. Dr. B.R. Ambedkar termed it the most important office under the Constitution.

Duties of CAG

1. To audit the accounts of the Union and the States and submit the Report to the

President or the Governor, as the case may be

2. To ensure that all expenditures from the Consolidated fund of India (CFI) or States are in accordance with the law.

3. To oversee that the money sanctioned by the Parliament or State Legislature is being spent for the particular purpose for which it has been issued.

4. Also, to audit and report on the receipts and expenditure of the Government companies all bodies and authorities 'substantially financed' from the Union or State revenues; and

5. Other corporations or bodies when so required by the laws relating to such corporations or bodies

Independence of CAG

Since the office of the CAG is very important, to make this office independent from any control of the Executive, certain safeguards have been provided in the Constitution and also by an Act of Parliament -

Comptroller and Auditor General (Conditions of Service) Act., 1971.

The CAG can be removed only on an address from both Houses of Parliament on the grounds of proved misbehavior and incapacity in a manner a judge of the Supreme Court is removed.

He is not eligible for any further appointment either under the Union or the State after his retirement. His salary and other allowances are charged upon the Consolidated Fund of India and are non-votable in the Parliament.

His salary and other allowances cannot be reduced to his disadvantages after his appointment, the only exception being in the case of financial emergency.

How the CAG Functions?

The CAG audits the accounts of the Union and the States and submits the Report to the President who causes it to lay down before the Parliament. This report is immediately referred to the Public Accounts Committee (PAC) of the Parliament which, after a detailed study prepares another report which is placed in the Parliament. Thus, in fact, discussion in the Parliament takes place on the secondary report of the

Public Accounts Committee. Public Accounts Committee, in this process, functions in close associations with the CAG. Thus, CAG is also referred to as the friend, philosopher and guide of the PAC.

Is CAG just an Auditor?

Though the designation is that of Comptroller and Auditor General, the authority acts functionally as an auditor only. The authority has no control over the issue of money from the Consolidated Fund of India or that from a State. The CAG is concerned only at the stage of audit after the expenditure has already taken place. Unlike the same authority in Britain, the CAG in India is not empowered to ensure that "the grants

voted and appropriation made by Parliament are not exceeded". This is because, the authority argue, such an empowering would entail serious overhauling of the entire accounts and financial control mechanism.

Another question is whether the CAG can comment on the extravagance of the expenditure by the executive and suggest economic measures. There prevails two views about this. One view says that the CAG has no right to comment on this because the executive is responsible to the Parliament and not to the CAG. Another view holds that since the financial control is ultimately under the Legislature, there is a need for comprehensive auditing to provide economy, efficiency and effectiveness to the whole process.

So, the CAG has been given the right to comment and even suggest measures for this.

The CAG Report has in recent times brought to the public notice a number of financial mishandlings at various levels, the most prominent being the Animal Husbandry scam in Bihar.

summary

Comptroller and Auditor General (C&AG) भारत के नियंत्रक-महालेखापरीक्षक (निमलेप)

Nominator: Prime Minister of India

Appointer: President of India

Term length: 6 yrs or up to 65 yrs of age (whichever is earlier)

Salary: 90,000 (US$1,300)

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