Introduction

Article 149 of the Indian Constitution establishes the office of the Comptroller and Auditor-General (CAG) of India. The CAG is an important constitutional authority tasked with auditing the accounts of the central and state governments. This article outlines the duties and powers of the CAG and its significance in ensuring transparency and accountability in the financial affairs of the nation.

Duties of the Comptroller and Auditor-General

The primary duty of the CAG, as outlined in Article 149, is to audit the accounts of the Union and State governments. This includes the examination of receipts and expenditure of both revenue and capital nature. The CAG ensures that the financial transactions of the government are conducted in accordance with the law and the prescribed rules and regulations.

Furthermore, the CAG is responsible for the audit of various government entities, including public sector undertakings, autonomous bodies, and other organizations receiving government grants. This comprehensive audit ensures that public funds are utilized effectively and efficiently, and that the government is held accountable for its financial decisions.

In addition to financial audits, the CAG also conducts performance audits to assess the economy, efficiency, and effectiveness of government programs and schemes. These audits help identify areas of improvement and ensure that public resources are optimally utilized for the benefit of the citizens.

Powers of the Comptroller and Auditor-General

The CAG is vested with significant powers to carry out its duties effectively. These powers are outlined in Article 149 and include:

1. Access to information: The CAG has the right to access all records, books, and documents related to the accounts being audited. This ensures that the audit process is thorough and comprehensive.
2. Summoning witnesses and production of documents: The CAG has the power to summon witnesses and require the production of documents during the audit process. This allows for the examination of relevant individuals and evidence to ensure accuracy and transparency.
3. Reporting: The CAG submits its audit reports to the President or Governor, who then presents them to the Parliament or State Legislature, respectively. These reports highlight any irregularities, deficiencies, or financial mismanagement identified during the audits. The reports serve as a tool for holding the government accountable and initiating corrective actions.
4. Recommendations: The CAG can make recommendations for the improvement of financial procedures and practices based on its audit findings. These recommendations aim to enhance transparency, efficiency, and effectiveness in the financial administration of the government.
5. Independence: The CAG operates independently and is not subject to the control or influence of the executive or legislative branches of government. This independence ensures that the audit process is impartial and unbiased.

Significance of the Comptroller and Auditor-General

The office of the Comptroller and Auditor-General plays a crucial role in upholding the principles of accountability and transparency in the financial affairs of the country. The CAG's duties and powers contribute to the following:

1. Financial accountability: The CAG ensures that the government's financial transactions are conducted in accordance with the law and prescribed rules. By auditing government accounts, the CAG holds the government accountable for its financial decisions and actions.
2. Prevention of corruption and financial irregularities: The CAG's audits help identify instances of corruption, fraud, or financial mismanagement. Through its reports and recommendations, the CAG plays a crucial role in preventing and addressing such irregularities, thereby safeguarding public funds.
3. Enhanced efficiency and effectiveness: The performance audits conducted by the CAG help identify areas of improvement in government programs and schemes. By highlighting inefficiencies and suggesting corrective measures, the CAG contributes to the effective utilization of public resources.
4. Public trust and confidence: The independent and impartial nature of the CAG's work instills public trust and confidence in the financial administration of the government. The CAG's reports and recommendations serve as a valuable tool for citizens to assess the government's performance and ensure transparency.

Conclusion

Article 149 of the Indian Constitution establishes the Comptroller and Auditor-General as a constitutional authority responsible for auditing the accounts of the central and state governments. The CAG's duties and powers, including financial and performance audits, access to information, reporting, and recommendations, play a crucial role in ensuring transparency, accountability, and the effective utilization of public funds. The CAG's independent and impartial work contributes to the prevention of corruption, enhancement of efficiency, and maintenance of public trust in the financial affairs of the nation.