Indian Polity
Comptroller and Auditor General (CAG) of India
Definition
The Comptroller and Auditor General (CAG) of India is a constitutional authority responsible for auditing all government expenditure and ensuring financial accountability. Established under Article 148 of the Indian Constitution, the CAG serves as the supreme audit institution of India and acts as the guardian of public purse.
Overview
## Comptroller and Auditor General (CAG) of India
The Comptroller and Auditor General (CAG) of India stands as one of the most important constitutional authorities, serving as the nation's principal auditor and financial watchdog. Established under Articles 148-151 of the Constitution, the CAG ensures transparency and accountability in government expenditure.
### Constitutional Framework
The CAG enjoys constitutional independence similar to the judiciary. Appointed by the President for a six-year term or until age 65, the CAG cannot be removed except through the same impeachment process applicable to Supreme Court judges. This security ensures independence from executive pressure.
### Dual Functions
The office performs a dual role:
• Comptroller: Prescribes accounting formats and principles before expenditure
• Auditor General: Conducts post-expenditure audit to verify compliance and efficiency
### Audit Scope
The CAG's audit jurisdiction is comprehensive, covering:
• Union and State Governments: All ministries and departments
• Public Sector Undertakings: Government companies and corporations
• Autonomous Bodies: Institutions receiving government grants
• PPP Projects: Public-Private Partnership expenditure
### Parliamentary Relationship
CAG reports are submitted to Parliament and State Legislatures through the President and Governors respectively. The Public Accounts Committee (PAC) examines these reports and ensures follow-up action. However, the CAG has no executive powers and cannot prosecute or impose penalties.
### Modern Relevance
Recent CAG reports on 2G spectrum allocation, coal block allocation, and Rafale deal have demonstrated its crucial role in maintaining governmental accountability and transparency in public expenditure.
The Comptroller and Auditor General (CAG) of India stands as one of the most important constitutional authorities, serving as the nation's principal auditor and financial watchdog. Established under Articles 148-151 of the Constitution, the CAG ensures transparency and accountability in government expenditure.
### Constitutional Framework
The CAG enjoys constitutional independence similar to the judiciary. Appointed by the President for a six-year term or until age 65, the CAG cannot be removed except through the same impeachment process applicable to Supreme Court judges. This security ensures independence from executive pressure.
### Dual Functions
The office performs a dual role:
• Comptroller: Prescribes accounting formats and principles before expenditure
• Auditor General: Conducts post-expenditure audit to verify compliance and efficiency
### Audit Scope
The CAG's audit jurisdiction is comprehensive, covering:
• Union and State Governments: All ministries and departments
• Public Sector Undertakings: Government companies and corporations
• Autonomous Bodies: Institutions receiving government grants
• PPP Projects: Public-Private Partnership expenditure
### Parliamentary Relationship
CAG reports are submitted to Parliament and State Legislatures through the President and Governors respectively. The Public Accounts Committee (PAC) examines these reports and ensures follow-up action. However, the CAG has no executive powers and cannot prosecute or impose penalties.
### Modern Relevance
Recent CAG reports on 2G spectrum allocation, coal block allocation, and Rafale deal have demonstrated its crucial role in maintaining governmental accountability and transparency in public expenditure.