Introduction

The Comptroller and Auditor-General (CAG) of India is a constitutional office established under Article 148 of the Indian Constitution. This article outlines the roles, functions, and powers of the CAG, making it a vital component of India's governance structure. In this article, we will delve into the details of Article 148 and the significance of the CAG in ensuring transparency and accountability in the country's financial management.

Article 148: Overview

Article 148 of the Indian Constitution deals with the appointment and conditions of service of the Comptroller and Auditor-General of India. The CAG is appointed by the President of India and holds office for a term of six years or until the age of 65, whichever is earlier. The CAG can be removed from office only through impeachment by the Parliament, ensuring their independence and impartiality.

The CAG is an important constitutional authority entrusted with the responsibility of auditing the accounts of the Union and State governments. They play a crucial role in ensuring the efficient and effective use of public resources and promoting transparency and accountability in the financial affairs of the government.

Functions and Powers of the CAG

The CAG performs various functions and exercises powers to fulfill their role as the supreme audit institution of India. Some of the key functions and powers of the CAG are as follows:

1. Audit of Accounts

The primary function of the CAG is to audit the accounts of the Union and State governments, including the accounts of autonomous bodies and public sector undertakings. This audit ensures that the funds allocated to various government departments and agencies are utilized efficiently and in accordance with the prescribed rules and regulations.

The CAG has the authority to access all records, books, and documents related to the accounts being audited. They can call for any information or explanation from the concerned authorities and have the power to summon witnesses and examine them under oath.

2. Audit of Receipts and Expenditure

In addition to auditing the accounts, the CAG also audits the receipts and expenditure of the government. This includes examining the revenue generated through taxes, duties, and other sources, as well as the expenditure incurred by the government in various sectors.

The CAG ensures that the collection of revenue and the utilization of funds are carried out in accordance with the law and without any financial irregularities. They also assess the effectiveness of government programs and schemes in achieving their objectives.

3. Performance Audit

One of the unique powers of the CAG is the authority to conduct performance audits. These audits assess the economy, efficiency, and effectiveness of government programs and activities. The CAG examines whether the government has achieved value for money in its operations and recommends measures for improvement.

The performance audit conducted by the CAG helps in identifying areas of inefficiency and wastage of resources, leading to better governance and utilization of public funds.

4. Audit of Constitutional Bodies

The CAG also audits the accounts of various constitutional bodies, such as the Election Commission, the Supreme Court, and the Commissions for Scheduled Castes and Scheduled Tribes. This ensures that these bodies are utilizing their funds in a transparent and accountable manner.

5. Role in Public Accounts Committee

The CAG plays a crucial role in the functioning of the Public Accounts Committee (PAC) of the Parliament. The PAC examines the audit reports of the CAG and holds discussions with the concerned authorities to ensure appropriate action is taken on the audit findings.

The CAG assists the PAC by providing necessary information and clarifications related to the audit reports. This helps in strengthening parliamentary oversight and ensuring accountability in the financial management of the government.

Significance of the CAG

The Comptroller and Auditor-General of India holds a significant position in the Indian governance system. Their role in auditing the accounts, assessing the efficiency of government programs, and promoting transparency and accountability is crucial for the following reasons:

1. Financial Accountability

The CAG ensures financial accountability by examining the accounts and expenditure of the government. Their audits help in identifying financial irregularities, preventing corruption, and ensuring that public resources are utilized for the intended purposes.

2. Transparency and Good Governance

The CAG's audits promote transparency and good governance by assessing the effectiveness of government programs and schemes. Their performance audits help in improving the efficiency of operations, eliminating wastage of resources, and ensuring the achievement of desired outcomes.

3. Strengthening Parliamentary Oversight

The CAG's reports are presented to the Parliament, and the Public Accounts Committee scrutinizes them. This strengthens parliamentary oversight and ensures that the government is held accountable for its financial decisions and actions.

4. Enhancing Public Trust

Through their independent and impartial audits, the CAG enhances public trust in the government's financial management. The assurance provided by the CAG's reports instills confidence in the public that their tax money is being utilized judiciously and in accordance with the law.

Conclusion

Article 148 of the Indian Constitution establishes the Comptroller and Auditor-General of India as a constitutional office with significant roles, functions, and powers. The CAG plays a vital role in ensuring transparency, accountability, and good governance in the financial management of the government. Their audits and reports contribute to the efficient utilization of public resources and the overall development of the country. The independence and impartiality of the CAG are crucial in upholding the principles of democracy and ensuring that the government functions in the best interest of the citizens.