UPSC Mains 2016 · GS II · Q4 · 12.5 marks · 200 words

Exercise of CAG’s powers in relation to the accounts of the Union and the States is derived from Article 149 of the Indian Constitution. Discuss whether audit of the Government’s policy implementation could amount to overstepping its own (CAG) jurisdiction.

हिन्दी में

संघ और राज्यों के लेखाओं के सम्बन्ध में, नियंत्रक और महालेखापरीक्षक की शक्तियों का प्रयोग भारतीय संविधान के अनुच्छेद 149 से व्युत्पन्न है । चर्चा कीजिए कि क्या सरकार की नीति कार्यान्वयन की लेखापरीक्षा करना अपने स्वयं (नियंत्रक और महालेखापरीक्षक) की अधिकारिता का अतिक्रमण करना होगा या कि नहीं ।

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Toppers wrote this one in a test series: “CAG can do justice to its role only if it is competent, independent and suitably empowered. Analyse, giving suitable arguments.”

Akshay AgrawalAIR 43 · CSE 2018 · 229 wordsTheir whole copy

Opening · a constitutional or legal provision

Article 148 of the Constitution mentions the Comptroller and Auditor General of India (CAG). CAG is responsible to audit the accounts of the Central and the state governments, thereby ensuring financial accountability of the executive.

Only a fully competent, independent, and suitably empowered CAG can ensure financial democracy in the country.

Body · points

COMPETENCE

  • The CAG should have professional competence to be able to audit the accounts of the governments.

For this, a person with suitable background must be appointed, and not to be headed by just an IAS officer who may not have professional competence.

  • CAG must be competent to audit even the propriety of government spending. eg. 2G spectrum case.

INDEPENDENCE

  • CAG should be independent from undue influence of the executive.
  • For this, the appointment of CAG must be done by a collegium consisting of leader of opposition along with members from the executive is needed [panel of member committee]
  • CAG must be given autonomy in taking decisions with respect to hiring staff.

EMPOWERED

  • CAG must be empowered to audit not just financial accounts but also the propriety of the government spending.
  • CAG should be given power to be 'comptroller' and not simply 'auditor'.

Close · a summary

The position and responsibility of CAG is so important in a democracy that without it true democratic functioning is not possible. Hence, CAG must be empowered & autonomous.

How toppers approach this question, and more on its topic: open the question.

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Source: UPSC, Civil Services (Main) Examination 2016, General Studies Paper II, Q4. The paper on upsc.gov.in. Themes and links to toppers’ answers are by UPSC Grade, not by UPSC.