Comptroller and Auditor General
The Comptroller and Auditor General (CAG) of India is a constitutional functionary, independent of Parliament/legislature and executives.
Appointment and Tenure
a) The CAG is appointed by the President of India by a warrant under his hand and seal.
b) The CAG can only be removed from office by an order of the President passed after an address by each House of Parliament supported by a majority of the total membership of that house and by a majority of not less than two-thirds of the members of that house present and voting.
c) The incumbent is appointed for a period of 6 years or until attaining the age of 65 years, whichever is earlier.
Role and Responsibilities
a) The CAG is responsible for auditing the finances of the government. It examines the accounts and financial transactions of various government departments.
b) The CAG is an agent of the Parliament and conducts audits of expenditure on behalf of the Parliament.
c) The CAG has to ascertain whether the money spent was authorized for the purpose for which they were spent.
d) The CAG focuses on whether the expenditure made is in the public interest or not.
Powers
a) The CAG has the authority to inspect any office of accounts under the control of the Union or of a State, including treasuries and such offices responsible for the keeping of initial and subsidiary accounts.
b) The CAG can require that any accounts, books, paper, and other documents which deal with or form the basis of or are otherwise relevant to the transactions to which his duties in respect of audit extend, shall be sent to such place as he may appoint for his inspection.
c) The CAG can pose such questions or make such observations as he may consider necessary to the person in charge of the office and to call for such information as he may require for the preparation of any account or report which it is his duty to prepare.
The Comptroller and Auditor General (CAG) of India plays a crucial role in ensuring accountability in government spending. Here's how:
1. Auditing Government Receipts and Expenditures: The CAG audits all receipts and expenditures of the Government of India and the state governments, including those bodies or authorities substantially financed by the government¹⁵. This ensures that public funds are being used efficiently and for the intended purposes.
2. Ensuring Compliance with Laws: When auditing the income of both the Union and State Governments, the CAG ensures that the rules and procedures thereof guarantee that revenue is assessed, collected, and allocated in accordance with the procedures established by law³. The aim is to prevent any loss of revenue that should be rightfully disbursed to the government.
3. Promoting Transparency and Accountability: The CAG report ensures that the executive (i.e., the council of ministers) is accountable to Parliament in the area of financial administration⁴. The office is accountable to and acts as an agent for Parliament, conducting expenditure audits on its behalf.
4. Publicizing Audit Findings: The reports of the CAG often hit the headlines, making the government more transparent and accountable to the legislature as well as civil society². This publicity helps to keep the government accountable for its financial decisions.
By performing these functions, the CAG plays a vital role in maintaining fiscal responsibility and ensuring governance integrity.
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