<–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 central and state governments, as well as of Public Sector Undertakings and other bodies. The CAG is also responsible for auditing the accounts of local bodies and other autonomous bodies.
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 central and state governments, as well as of public sector undertakings and other bodies. The CAG is also responsible for auditing the accounts of local bodies and other autonomous bodies.
The CAG’s reports are submitted to the President of India, who is required to lay them before Parliament. The CAG’s reports are also made available to the public.
The CAG has the power to summon any person to appear before him and to produce any document or record. The CAG also has the power to inspect any office or place.
The CAG is an independent authority and is not subject to the control of any ministry or department of the government. The CAG is also not subject to the direction of any court or tribunal.
The CAG is a powerful authority and its reports have a significant impact on the government’s policies and programs. The CAG’s reports have also been instrumental in bringing to Light a number of scams and irregularities.
The CAG is a vital institution in the Indian Democracy and plays a key role in ensuring accountability and transparency in the government’s functioning.
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 after a thorough process of selection, which includes a written examination and an interview. The CAG is required to be a person of high Integrity and ability.
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 cannot be removed from office except on the recommendation of a special committee of Parliament.
The CAG’s tenure is fixed to ensure that he is not subject to political pressure. The CAG is also given a security of tenure to ensure that he can carry out his duties without fear or favor.
Functions of CAG
The CAG is responsible for auditing the accounts of the central and state governments, as well as of public sector undertakings and other bodies. The CAG is also responsible for auditing the accounts of local bodies and other autonomous bodies.
The CAG’s functions are laid down in the Constitution of India. The CAG is required to audit the accounts of the government to ensure that they are accurate and that the Money has been spent in accordance with the law.
The CAG is also required to report on any irregularities or fraud that he finds in the government’s accounts. The CAG’s reports are submitted to the President of India, who is required to lay them before Parliament.
Powers of CAG
The CAG has the power to summon any person to appear before him and to produce any document or record. The CAG also has the power to inspect any office or place.
The CAG’s powers are wide-ranging and are designed to enable him to carry out his duties effectively. The CAG’s powers are also designed to ensure that he is not subject to any interference from the government.
Independence of CAG
The CAG is an independent authority and is not subject to the control of any ministry or department of the government. The CAG is also not subject to the direction of any court or tribunal.
The CAG’s independence is essential to ensure that he can carry out his duties without fear or favor. The CAG’s independence is also essential to ensure that he can provide an independent and objective assessment of the government’s accounts.
Impact of CAG’s reports
The CAG’s reports have a significant impact on the government’s policies and programs. The CAG’s reports have also been instrumental in bringing to light a number of scams and irregularities.
The CAG’s reports are a valuable source of information for Parliament and the public.
What is the Comptroller and Auditor General of India (CAG)?
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.
What are the qualifications for the post of CAG?
The CAG is appointed by the President of India on the advice of the Prime Minister. The CAG must be a person who is qualified to be a judge of The Supreme Court of India.
What is the tenure of the CAG?
The CAG holds office for a term of six years or until he/she attains the age of 65 years, whichever is earlier.
What are the powers of the CAG?
The CAG has the power to:
- Inspect all offices of the central and state governments, as well as of public sector undertakings and other statutory bodies.
- Require the production of any document or record.
- Summon any person to appear before him/her and to give evidence.
- Require any person to furnish any information.
What are the limitations on the powers of the CAG?
The CAG’s powers are subject to the following limitations:
- The CAG cannot inquire into the affairs of the Supreme Court or the High Courts.
- The CAG cannot inquire into the affairs of the armed forces.
- The CAG cannot inquire into the affairs of the intelligence agencies.
What is the role of the CAG in the Indian democracy?
The CAG plays a vital role in the Indian democracy by ensuring that the government is accountable to the people. The CAG’s audits help to detect and prevent Corruption, and to ensure that public money is spent in a transparent and efficient manner.
What are some of the criticisms of the CAG?
Some critics have argued that the CAG is too powerful and that its reports are often ignored by the government. Others have argued that the CAG’s audits are not always objective and that they can be politicized.
What are some of the reforms that have been proposed for the CAG?
Some of the reforms that have been proposed for the CAG include:
- Making the CAG’s reports more public.
- Strengthening the independence of the CAG.
- Making the CAG’s audits more objective.
The following are MCQs on the topics of the Comptroller & Auditor General of India (CAG) without mentioning the topic itself:
- The CAG is an independent constitutional authority established by the Constitution of India.
- The CAG is responsible for auditing the accounts of the Union and the States.
- The CAG is also responsible for auditing the accounts of public corporations and other bodies.
- The CAG submits its reports to the President of India.
- The CAG’s reports are laid before Parliament.
- The CAG has the power to investigate any matter relating to the accounts of the Union and the States.
- The CAG has the power to call for any information or document from any person or authority.
- The CAG has the power to summon any person to appear before it.
- The CAG has the power to take evidence on oath.
The CAG has the power to issue directions to any person or authority.
The CAG’s reports are not binding on the government.
- However, the government is expected to take action on the CAG’s recommendations.
- The CAG’s reports have been instrumental in bringing about reforms in the government.
- The CAG has played a vital role in ensuring accountability in the government.
The CAG is a powerful institution that has the potential to make a significant impact on the governance of India.
The CAG has been criticized for its lack of independence.
- It has been alleged that the CAG is under the influence of the government.
- This has led to questions being raised about the credibility of the CAG’s reports.
- Despite these criticisms, the CAG remains an important institution in the Indian democracy.
- The CAG has the potential to play a vital role in ensuring accountability in the government.