<–2/”>a >The Comptroller and Auditor General (CAG) promotes accountability, transparency and Good Governance through high quality Auditing and accounting.The Comptroller and auditor general (CAG) of India is empower to audit all expenses from the combine Fund of the union or state governments, whether incurred within India or outside. The Comptroller and Auditor General of India (CAG) is the Head of the Indian Audit and Accounts Department (IA&AD) and derives his constitutional standing as the Auditor of the Union and State Governments from Articles 149 to 151 of the Constitution.
Duties of the CAG
• Receipts and expenditure of the Union and the State Governments accounted for in the respective Consolidated Funds.
• Transactions relating to emergency Funds (created for use in circumstances) and the Public Accounts (used mainly for loans, deposits and Remittances).
• Trading, manufacturing, profit and loss accounts and balance sheets and other subsidiary accounts kept in any Government Department.
• Accounts of Government organisations, Government companies and Government corporations whose statutes provide for audit by the CAG.
• Authorities and bodies substantially financed from the Consolidated Funds of the Union and the States.
• Any body or authority even though not substantially financed from the Consolidated Fund at the request of the President or the Governor.
• Accounts of bodies and authorities receiving loans and grants from the Government for specific purposes.
The duties of Comptroller and Auditor General includes audit of: ? all expenditure from the Consolidated Fund of India of Union, of each State and of each Union Territory having a Legislative Assembly with the objective to ascertain whether the moneys shown in the accounts as having been disbursed were legally available for and applicable to the service or purpose to which they have been applied or charged and whether the expenditure conforms to the authority which governs it; ? all transactions of the Union and of the States/Union Territory having a Legislature relating to Contingency Funds and Public Accounts; ? all trading, manufacturing, profit and loss accounts and balance-sheets and other subsidiary accounts kept in any department of the Union or of a State and in each case, to report on the expenditure, transactions or accounts so audited by him; ? receipts and expenditure of bodies or authorities substantially financed from Union or State revenues; ? grants or loans given to other authorities or bodies; ? revenue of the Union and of the State Governments; ? accounts of stores and stock; ? Government Companies and Corporations under the Company’s Act 1956 read with CAG’s (DPC) Act, 1971 ; and ? accounts of other authorities or bodies as per their statute or upon request by the Governor of a State or the Administrator of a Union Territory having a Legislative Assembly.
Compilation of accounts of the State Government; ? preparation of the annual accounts of the States Governments and Union Territories having a Legislative Assembly; and ? rendering accounting information and assistance to the State Governments.
CAG presents a number of Audit Reports on the basis of audit of the Union Government and the State Governments to the Parliament and State Legislature respectively under ARTICLE 151 of the Constitution of India. In addition, CAG certifies the Appropriation Accounts and Finance Accounts of the Union Government and of the State Governments and forwards them to the President / Governors of States for being laid on the Table of Parliament and State legislature respectively. CAG also submits Separate Audit Reports on all statutory corporations and autonomous bodies, for which he is the sole auditor.
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The Comptroller and Auditor General of India (CAG) is an independent constitutional authority of India, responsible for auditing the accounts of the Union and the States, as well as of bodies and authorities substantially financed by the Union or the States. The CAG is also responsible for auditing the accounts of public undertakings and corporations.
The CAG is appointed by the President of India on the advice of the Prime Minister. The CAG holds office for a term of six years or until he attains the age of 65 years, whichever is earlier.
The CAG is assisted by a number of officers, including the Deputy Comptroller and Auditor General, the Assistant Comptroller and Auditor General, and the Auditors. The CAG’s office is located in New Delhi.
The CAG’s functions are laid down in the Constitution of India. The CAG is responsible for auditing the accounts of the Union and the States, as well as of bodies and authorities substantially financed by the Union or the States. The CAG is also responsible for auditing the accounts of public undertakings and corporations.
The CAG submits his reports to the President of India. The President of India places the CAG’s reports before the Parliament of India. The Parliament of India has the power to take action on the CAG’s reports.
The CAG is an important constitutional authority of India. The CAG’s reports play an important role in ensuring accountability of the government to the people.
The following are the sub topics of Comptroller and Auditor General of India:
- Appointment of CAG
- Tenure of CAG
- Functions of CAG
- Reports of CAG
- Role of CAG in ensuring accountability of the government to the people
Appointment of CAG
The CAG is appointed by the President of India on the advice of the Prime Minister. The CAG holds office for a term of six years or until he attains the age of 65 years, whichever is earlier.
The CAG is appointed by the President of India on the advice of the Prime Minister. The CAG holds office for a term of six years or until he attains the age of 65 years, whichever is earlier. The CAG can be removed from office only on the recommendation of a special committee consisting of the Prime Minister, the Leader of the Opposition in the Lok Sabha, and the Justice-of-india/”>Chief Justice of India.
Tenure of CAG
The CAG holds office for a term of six years or until he attains the age of 65 years, whichever is earlier. The CAG can be removed from office only on the recommendation of a special committee consisting of the Prime Minister, the Leader of the Opposition in the Lok Sabha, and the Chief Justice of India.
Functions of CAG
The CAG is responsible for auditing the accounts of the Union and the States, as well as of bodies and authorities substantially financed by the Union or the States. The CAG is also responsible for auditing the accounts of public undertakings and corporations.
The CAG’s functions are laid down in the Constitution of India. The CAG is responsible for auditing the accounts of the Union and the States, as well as of bodies and authorities substantially financed by the Union or the States. The CAG is also responsible for auditing the accounts of public undertakings and corporations.
The CAG submits his reports to the President of India. The President of India places the CAG’s reports before the Parliament of India. The Parliament of India has the power to take action on the CAG’s reports.
Reports of CAG
The CAG submits his reports to the President of India. The President of India places the CAG’s reports before the Parliament of India. The Parliament of India has the power to take action on the CAG’s reports.
The CAG’s reports are an important source of information about the financial affairs of the government. The CAG’s reports have been instrumental in exposing Corruption and financial irregularities in the government.
Role of CAG in ensuring accountability of the government to the people
The CAG is an important constitutional authority of India. The CAG’s reports play an important role in ensuring accountability of the government to the people.
The CAG is an important constitutional authority of India. The CAG’s reports play an important role in ensuring accountability of the government to the people. The CAG’s reports are a valuable tool for the Parliament of India to hold the government accountable. The CAG’s reports have also been instrumental in bringing about reforms in the government.
What is the Comptroller and Auditor General of India?
The Comptroller and Auditor General of India (CAG) is an independent constitutional authority of India, responsible for auditing the accounts of the central and state governments, as well as of Public Sector Undertakings and other Statutory Bodies.
What are the functions of the CAG?
The CAG’s functions include:
- Auditing the accounts of the central and state governments, as well as of public sector undertakings and other statutory bodies.
- Reporting to the President of India on the results of the audits.
- Making recommendations to the government on matters relating to financial administration and accountability.
- Conducting performance audits of government programs and projects.
- Providing information and advice to the government on financial matters.
What is the history of the CAG?
The CAG was established in 1860 by the Indian Audit and Accounts Department Act. The Act was passed by the British Parliament in response to concerns about the financial mismanagement of the Indian government.
The first CAG was Sir Richard Strachey, who served from 1860 to 1878. The office of the CAG has been headed by a total of 21 people since its inception.
What is the role of the CAG in the Indian government?
The CAG is an independent constitutional authority of India. This means that it is not subject to the control of the government. The CAG is responsible for auditing the accounts of the central and state governments, as well as of public sector undertakings and other statutory bodies. The CAG’s reports are submitted to the President of India, who is then required to lay them before Parliament.
The CAG’s reports have the potential to have a significant impact on the government. For example, the CAG’s report on the 2G spectrum scam led to the resignation of the then Prime Minister, Dr. Manmohan Singh.
What are some of the challenges faced by the CAG?
The CAG faces a number of challenges, including:
- Lack of Resources: The CAG is understaffed and underfunded. This makes it difficult for the CAG to carry out its audits effectively.
- Lack of cooperation from the government: The government is often reluctant to cooperate with the CAG’s investigations. This can make it difficult for the CAG to obtain the information it needs to carry out its audits.
- Political interference: The CAG’s reports are often subject to political interference. This can make it difficult for the CAG to be independent and impartial.
What are some of the achievements of the CAG?
The CAG has made a number of significant achievements, including:
- Exposing corruption: The CAG’s reports have exposed a number of cases of corruption in the government. This has helped to improve Transparency and Accountability in the government.
- Saving Money: The CAG’s reports have helped to save the government a significant amount of money. This has been achieved by identifying and eliminating waste and inefficiency in government spending.
- Improving financial management: The CAG’s reports have helped to improve financial management in the government. This has been achieved by identifying and recommending improvements to financial systems and procedures.
What is the future of the CAG?
The CAG is facing a number of challenges, but it is also making a number of significant achievements. The future of the CAG will depend on its ability to overcome these challenges and continue to make a positive contribution to the Indian government.
Sure, here are some MCQs on the topics of the Indian economy, the Indian government, and Indian history:
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Which of the following is not a major economic sector in India?
(A) agriculture
(B) Manufacturing
(C) Services
(D) Mining -
The current Prime Minister of India is:
(A) Narendra Modi
(B) Rahul Gandhi
(C) Sonia Gandhi
(D) Manmohan Singh -
The Indian National Congress was founded in the year:
(A) 1885
(B) 1906
(C) 1947
(D) 1950 -
The Indian Constitution was adopted in the year:
(A) 1947
(B) 1950
(C) 1956
(D) 1960 -
The Indian Parliament consists of:
(A) The President and the Council of Ministers
(B) The Lok Sabha and the Rajya Sabha
(C) The Supreme Court and the High Courts
(D) The Election Commission and the Reserve Bank of India -
The Indian flag has three colors:
(A) Saffron, white, and green
(B) Red, white, and blue
(C) Orange, white, and green
(D) Yellow, white, and green -
The National Anthem of India is:
(A) Jana Gana Mana
(B) Vande Mataram
(C) Saare Jahan Se Accha
(D) Hamdard -
The national animal of India is:
(A) The tiger
(B) The elephant
(C) The lion
(D) The rhinoceros -
The national bird of India is:
(A) The peacock
(B) The parrot
(C) The crow
(D) The owl -
The national flower of India is:
(A) The lotus
(B) The lily
(C) The rose
(D) The jasmine
I hope these MCQs were helpful!