Chaitanya AwasthiAIR 37 · CSE 2022 · 272 wordsTheir whole copy
Opening · a constitutional or legal provision
A 148 provides for an independent office of Comptroller and Auditor General (CAG). He is the head of Indian Audit and Accounts Department. He is the guardian of public purse for both Centre as well as States.
ROLE OF CAG :
Body · points
→ As per A 149, Parliament determines the duties. Accordingly CAG Act, 1971 provided:
- Audit all expenditure from consolidated fund, public account and contingency fund of both Centre and State.
- Audit:
- substantially govt financed body
- Government company
- Other body as required by law
- Any other body on request of President/Governor (eg. local bodies)
- Report to President/Governor who play these reports before parliament/legislative assembly.
These reports are examined by PAC. (6) Ensure financial accountability of Executive. (7) Guide, Friend, Philosopher to PAC. (8) 'Proprietary Audit' at his discretion.
Given the significance of his office in holding Executive accountable, he has been provided with a number of safeguards to ensure independence.
INDEPENDENCE OF CAG : (1) Appointed by President by warrant under his hand and seal. (2) Security of tenure, not at President's discretion. (3) Cannot be employed under Centre/state after stint as CAG. (4) Salaries/Allowances determined by Parliament (equivalent to SC Judge) and can't be varied to his disadvantage. (5) Expenditure is charged on the Consolidated Fund of India and hence can't be voted upon.
Critics point out the limitations such as:
- Limited role wrt. Government Corporations
- Post Mortem Accountability
- Discourages quick decision making etc.
Close · a quotation
Yet, CAG remains one of the pillars supporting democracy and holding governments accountable to the citizenry.
Dr. Ambedkar rightfully called it the most important office in Constitution.
1 more topper’s answer to this question, part by part, and how they all approached it: open the question.