CAG
- POLITY
News:
CAG’s outreach now being
extended to include political executives: G.C. Murmu
What's
in the news?
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The Comptroller and Auditor General (CAG)
of India, Girish Chandra Murmu said its outreach was now being extended to
include political executives to highlight audit concerns.
CAG:
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The Constitution of India (Article 148) provides for an
independent office of the Comptroller and Auditor General of India (CAG).
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He is the head of the Indian Audit and Accounts Department and is one of the
bulwarks of the democratic system of government in India
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He Is the guardian of the public purse and controls the entire financial
system of the country at both the levels - the Centre and the state.
●
His duty is to uphold the Constitution of
India and laws of Parliament in the field of financial administration.
Constitutional
Provisions for Office of CAG:
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Article 148: It deals with the CAG appointment, oath
and conditions of service.
Article 149: It deals with Duties and Powers of the
Comptroller and Auditor-General of India.
Article 150: It says that the accounts of the Union
and of the States shall be kept in such form as the President may, on the
advice of the CAG, prescribe.
Article 151: It says that the reports of the
Comptroller and Auditor-General of India relating to the accounts of the
Union shall be submitted to the president, who shall cause them to be laid
before each House of Parliament.
Article 279: Calculation of “net proceeds” is
ascertained and certified by the Comptroller and Auditor-General of India,
whose certificate is final.
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Appointment:
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The CAG is appointed by the President of India by a warrant under his hand and
seal.
Term:
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The CAG holds office for a period of six years or up to the age of 65 years,
whichever is earlier.
Removal:
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He can resign any time from his office by
addressing the resignation letter to the president.
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He can also be removed by the president on
the same grounds and in the same manner as a judge of the Supreme Court.
○
In other words, he can be removed by the
president on the basis of a resolution passed to that effect by both the Houses
of Parliament with special majority, either on the ground of proven misbehaviour
or incapacity.
Independence
and Autonomy:
The Constitution has made
the following provisions to ensure his/her independence.
●
He is provided with the security of tenure
and can be removed by the president only in accordance with the procedure mentioned
in the Constitution.
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Thus, he does not hold his office till the
pleasure of the president, though he is appointed by him.
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He is not
eligible for further office, either under the Government of India or of any
state, after he ceases to hold his office.
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His salary and other service conditions
are determined by the Parliament. His salary
is equal to that of a judge of the Supreme Court.
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Neither his salary nor his rights in
respect of leave of absence, pension or age of retirement can be altered to his
disadvantage after his appointment.
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The administrative expenses of the office
of the CAG, including all salaries, allowances and pensions of persons serving
in that office are charged upon the
Consolidated Fund of India and are not subject to the vote of Parliament.
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No minister can represent the CAG in
Parliament (both Houses) and no minister can be called upon to take any
responsibility for any actions done by him.
Duties
of CAG:
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CAG audits the accounts related to all
expenditure from the Consolidated Fund
of India, Consolidated Fund of each state and UT having a legislative assembly.
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CAG audits all expenditure from the
Contingency Fund of India and the Public Account of India as well as the
Contingency Fund and Public Account of each state.
●
CAG audits all trading, manufacturing,
profit and loss accounts, balance sheets and other subsidiary accounts kept by
any department of the Central Government and the state governments.
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CAG audits the receipts and expenditure of
all bodies and authorities substantially financed from the Central or State
revenues; government companies; other corporations and bodies, when so required
by related laws.
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He ascertains and certifies the net
proceeds of any tax or duty and his certificate is final on the matter.
Reports:
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He submits his audit reports relating to
the accounts of the Centre and State to the President and Governor, who shall, in turn, place them before both
the houses of Parliament and the state legislature respectively.
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He submits three audit reports to the
President.
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Audit report on appropriation accounts
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Audit report on finance accounts and
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Audit report on public undertakings.