Q. With reference to Comptroller and Auditor General of India (CAG), consider the following statements:
1. S/he is responsible only to the Parliament.
2. The legal audit, regulatory audit, and propriety audits are obligatory on the part of the CAG.
3. S/he has the responsibility of auditing the secret service expenditure.
How many of the above given statements is/ are incorrect?
Exp) Option b is the correct answer.
Comptroller and Auditor General of India (CAG) is the head of the Indian Audit and Accounts Department. He is the guardian of the public purse.
Statement 1 is correct: The role of CAG is to uphold the Constitution of India and the laws of Parliament in the field of financial administration. The accountability of the executive (i.e., council of ministers) to Parliament in the sphere of financial administration is secured through audit reports of the CAG. The CAG is an agent of the Parliament and conducts audit of expenditure on behalf of the Parliament. Therefore, he/she is responsible only to Parliament.
Statement 2 is incorrect: In addition to legal and regulatory audit, the CAG can also conduct the propriety audit, that is, he can investigate the ‘wisdom, faithfulness and economy’ of government expenditure and comment on the wastefulness and extravagance of such expenditure. However, unlike the legal and regulatory audit, which is obligatory on the part of the CAG, the propriety audit is discretionary.
Statement 3 is incorrect: The secret service expenditure is a limitation on the auditing role of the CAG. In this regard, the CAG cannot call for particulars of expenditure incurred by the executive agencies but has to accept a certificate from the competent administrative authority that the expenditure has been so incurred under his authority
| Important Tips Comptroller and Auditor General of India 1. He is appointed by the president of India by a warrant under his hand and seal. 2. He makes and subscribes before the president an oath or affirmation. 3. He holds office for a period of six years or up to the age of 65 years, whichever is earlier. 4. He can resign any time from his office by addressing the resignation letter to the president. He can also be removed by the president on same grounds and in the same manner as a judge of the Supreme Court. 5. He is not eligible for further office, either under the Government of India or of any state, after he ceases to hold his office |
