The Comptroller and Auditor General (CAG)

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.

The Comptroller and Auditor General (CAG) is an independent constitutional authority of India, established by the Constitution of India in 1950. The CAG is responsible for auditing the accounts of the Union and the States, as well as for auditing the accounts of public undertakings and local bodies. The CAG also has the power to investigate into the expenditure of public Money and to report on any irregularities or malfeasance.

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 annual report is laid before the Parliament of India. The CAG also submits a special report to the Parliament on any matter that he considers to be of special importance.

The CAG is a powerful institution that plays a vital role in ensuring the accountability of the government to the people. The CAG’s reports have often led to major reforms in the government’s financial management. The CAG is also a valuable source of information on the government’s finances.

Table of Contents

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 can only be removed from office by an impeachment process initiated by the Parliament.

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 only be removed from office by an impeachment process initiated by the Parliament.

Powers of CAG

The CAG has the power to audit the accounts of the Union and the States, as well as for auditing the accounts of public undertakings and local bodies. The CAG also has the power to investigate into the expenditure of public money and to report on any irregularities or malfeasance.

Duties of CAG

The CAG is responsible for auditing the accounts of the Union and the States, as well as for auditing the accounts of public undertakings and local bodies. The CAG also has the power to investigate into the expenditure of public money and to report on any irregularities or malfeasance.

Organization of CAG’s office

The CAG’s office is located in New Delhi. The CAG’s office is headed by the CAG, who is assisted by a number of officers, including the Deputy Comptroller and Auditor General, the Assistant Comptroller and Auditor General, and the Auditors.

Functions of CAG’s office

The CAG’s office is responsible for auditing the accounts of the Union and the States, as well as for auditing the accounts of public undertakings and local bodies. The CAG’s office is also responsible for investigating into the expenditure of public money and to report on any irregularities or malfeasance.

Reports of CAG

The CAG submits an annual report to the Parliament of India. The CAG also submits a special report to the Parliament on any matter that he considers to be of special importance. The CAG’s reports are a valuable source of information on the government’s finances.

Role of CAG in ensuring accountability of government

The CAG plays a vital role in ensuring the accountability of the government to the people. The CAG’s reports have often led to major reforms in the government’s financial management. The CAG is also a valuable source of information on the government’s finances.

Value of CAG’s reports

The CAG’s reports are a valuable source of information on the government’s finances. The CAG’s reports have often led to major reforms in the government’s financial management.

Criticism of CAG

The CAG has been criticized for being too powerful and for not being accountable to the people. The CAG has also been criticized for being slow and inefficient.

Conclusion

What is the CAG?

The CAG is an independent constitutional authority responsible for auditing the accounts of the central and state governments, as well as of Public Sector Undertakings and other 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 bodies.
Reporting to Parliament and state legislatures on the results of its audits.
Investigating complaints of financial irregularities.
Advising the government on financial matters.

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 bodies.
Demand the production of any document or record.
Summon any person to appear before it and give evidence.
Require any person to furnish information.

What are the limitations of the CAG?

The CAG’s powers are limited by the fact that it cannot:

Initiate prosecutions.
Impose penalties.
Quash or set aside government orders.

What are the criticisms of the CAG?

The CAG has been criticized for being too slow and bureaucratic, for not being independent enough, and for not being effective enough in preventing financial irregularities.

What are the reforms that have been proposed for the CAG?

Some of the reforms that have been proposed for the CAG include:

Making it more independent by giving it a fixed tenure and by removing it from the control of the government.
Making it more efficient by reducing the time it takes to conduct audits and by making it easier to access information.
Making it more effective by giving it the power to initiate prosecutions and to impose penalties.

The Comptroller and Auditor General (CAG) is an independent constitutional authority of India. Which of the following is not one of the functions of the CAG?
(A) Audit of the accounts of the Union and of the States.
(B) Audit of the accounts of bodies and authorities constituted by or under any law made by Parliament or the Legislature of a State.
(C) Audit of the accounts of companies owned or controlled by the Central Government or the State Government.
(D) Audit of the accounts of local authorities.
The CAG is appointed by the President of India on the recommendation of a select committee of Parliament. The term of office of the CAG is six years or until he attains the age of 65 years, whichever is earlier.
(A) True
(B) False
The CAG is assisted by a number of officers and staff. The CAG’s office is headed by the Deputy Comptroller and Auditor General (DCGAG). The DCGAG is assisted by a number of Directors General (DGs) and Directors (Ds).
(A) True
(B) False
The CAG submits his reports to the President of India. The President of India places the CAG’s reports before Parliament.
(A) True
(B) False
The CAG has the power to conduct suo motu inquiries into any matter relating to the accounts of the Union or of a State.
(A) True
(B) False
The CAG has the power to call for any information or record from any person or authority.
(A) True
(B) False
The CAG has the power to inspect any office or establishment of the Union or of a State.
(A) True
(B) False
The CAG has the power to summon any person to appear before him and to give evidence on oath.
(A) True
(B) False
The CAG has the power to compel the production of any document.
(A) True
(B) False
The CAG has the power to impose penalties for contravention of any of the provisions of the Comptroller and Auditor General’s (Duties, Powers and Conditions of Service) Act, 1971.
(A) True
(B) False