Roadmap for Answer Writing
- Introduction
- Define the role of the Comptroller and Auditor General (CAG) in India.
- State the importance of the CAG in maintaining accountability and transparency in government finances.
- Method and Terms of Appointment
- Constitutional Status
- Mention that the CAG is appointed under Article 148 of the Indian Constitution.
- Appointment Process
- Explain that the CAG is appointed by the President of India on the advice of the Prime Minister and the Council of Ministers.
- Emphasize the importance of political neutrality in the appointment process.
- Security of Tenure
- Discuss the fixed tenure of six years or until the age of 65, whichever comes first, ensuring stability.
- Removal Process
- Explain the removal procedure, which mirrors that of a Supreme Court judge—requiring a resolution passed by both Houses of Parliament on grounds of proved misbehavior or incapacity.
- Constitutional Status
- Range of Powers
- Auditing Powers
- State that the CAG audits all receipts and expenditures of the Union and State governments, including government corporations.
- Reporting Responsibilities
- Explain that the CAG submits audit reports to the President or Governor, who presents them to the Parliament or State Legislature.
- This process ensures legislative scrutiny of government finances.
- Disallowance Powers
- Mention the CAG’s authority to disallow unconstitutional expenditures and surcharge responsible officials.
- Setting Accounting Standards
- Discuss the CAG’s responsibility for prescribing accounting standards for government entities to ensure uniformity and reliability.
- Advisory Role
- Highlight the advisory capacity of the CAG in matters relating to public finance, enhancing its significance.
- Auditing Powers
- Conclusion
- Summarize the vital role of the CAG in ensuring financial accountability and transparency.
- Reinforce the importance of the CAG’s independence, powers, and appointment process in maintaining good governance.
Model Answer
Introduction
The Comptroller and Auditor General (CAG) of India, established under Article 148 of the Constitution, serves as a constitutional authority tasked with auditing the accounts of both the Union and State governments. Acting as the guardian of public finances, the CAG plays a critical role in ensuring transparency, accountability, and financial propriety in government operations.
Method and Terms of Appointment
Constitutional Status
The CAG is appointed under Article 148, which guarantees its independence and autonomy. This constitutional backing is vital for the integrity of the office.
Appointment Process
The appointment of the CAG is made by the President of India based on the advice of the Prime Minister and the Council of Ministers. This process helps maintain the CAG’s political neutrality and impartiality.
Security of Tenure
The CAG enjoys a fixed tenure of six years or until the age of 65, whichever comes first. This provision ensures stability, allowing the CAG to perform its duties without external pressure.
Removal
The removal of the CAG can only occur through a process akin to that of a Supreme Court judge, requiring a resolution passed by both Houses of Parliament on grounds of proved misbehavior or incapacity. This mechanism reinforces the independence of the CAG.
Range of Powers
Auditing
The CAG has the authority to audit all receipts and expenditures of the Union and State governments, including government-owned corporations. This function ensures accountability in public financial management.
Reporting
The CAG submits audit reports to the President or Governor, who then presents these reports to the Parliament or State Legislature. This legislative scrutiny fosters transparency in government finances.
Disallowance
The CAG can disallow expenditures that contravene the Constitution or the law and surcharge responsible officials, thereby upholding fiscal discipline.
Accounting Standards
The CAG prescribes accounting standards and principles for government entities, promoting uniformity and reliability in financial reporting.
Advisory Role
Additionally, the CAG provides advisory services to the government on public finance matters, reinforcing its role as an expert authority.
Conclusion
The CAG is instrumental in safeguarding public finances and ensuring good governance in India. Through its robust system of auditing, reporting, and advisory functions, the CAG enhances transparency and accountability in government financial decisions.
Role and Powers of the Comptroller and Auditor General (CAG)
Appointment Method and Terms:
Range of Powers:
Conclusion: The CAG’s method of appointment, fixed tenure, and broad audit powers reflect its vital role in maintaining financial accountability and transparency in government operations.