Exercise of CAGâs 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 Governmentâs policy implementation could amount to overstepping its own (CAG) jurisdiction.
Points to Remember: Article 149 of the Indian Constitution empowers the Comptroller and Auditor General (CAG) to audit the accounts of the Union and the States. The CAG’s role is primarily focused on financial audit, ensuring regularity, propriety, and efficiency in government spending. The question revolves around the boundary between auditing financial accounts and evaluating … Read more