Points to Remember:
- The CAG’s independence and authority are enshrined in the Constitution.
- The CAG’s role is crucial for financial accountability and transparency in government.
- Specific constitutional articles define the CAG’s appointment, powers, duties, and removal.
Introduction:
The Comptroller and Auditor General of India (CAG) is a crucial constitutional body responsible for auditing the accounts of the Union and State governments. The CAG’s independence and authority are fundamental to ensuring financial probity and transparency in the functioning of the Indian government. Article 148 of the Indian Constitution establishes the office of the CAG, outlining its powers, functions, and responsibilities. The CAG’s role is not merely to audit accounts; it acts as a guardian of public funds and a vital check on executive power. Its reports are crucial for parliamentary oversight and public accountability.
Body:
1. Appointment and Tenure:
Article 148(1) states that the CAG shall be appointed by the President. The appointment process ensures the selection of a highly qualified and independent individual. The CAG holds office for a fixed term (usually six years) or until the age of 65, whichever is earlier. This fixed tenure protects the CAG from undue political influence. Article 148(2) further clarifies that the CAG can only be removed from office by the President on the grounds of proven misbehavior or incapacity, after an address by both Houses of Parliament. This rigorous removal process reinforces the CAG’s independence.
2. Powers and Duties:
Article 149 outlines the CAG’s powers and duties. These include auditing the accounts of the Union and State governments, including those of autonomous bodies and corporations receiving government funds. The CAG also audits the receipts and expenditure of all money received or issued on behalf of the government. The CAG is empowered to conduct performance audits, examining the efficiency and effectiveness of government programs. This broader mandate goes beyond mere financial auditing, encompassing the assessment of value for money.
3. Reports and Presentation:
The CAG submits its audit reports to the President, who then lays them before Parliament. This ensures parliamentary scrutiny of government finances. The CAG’s reports are public documents, promoting transparency and accountability. The CAG’s findings can lead to parliamentary debates, investigations, and even legal action against those responsible for financial irregularities.
4. Independence and Accountability:
The constitutional provisions ensure the CAG’s independence from the executive branch. The CAG’s appointment, tenure, and removal process are designed to safeguard this independence. However, the CAG is also accountable to Parliament through the presentation of its reports and the subsequent parliamentary scrutiny. This balance between independence and accountability is crucial for the CAG’s effectiveness.
Conclusion:
The constitutional provisions related to the CAG establish a robust framework for financial accountability and transparency in India. Articles 148 and 149 meticulously define the CAG’s appointment, powers, duties, and removal, ensuring its independence and effectiveness. The CAG’s reports play a vital role in parliamentary oversight and public accountability, contributing to good governance and the protection of public funds. While the CAG’s independence is paramount, its accountability to Parliament ensures that its powers are exercised responsibly and in the public interest. Strengthening the CAG’s capacity and resources, while upholding its constitutional independence, remains crucial for promoting good governance and upholding constitutional values of transparency and accountability in India’s democratic system. This will further enhance public trust and contribute to a more just and equitable society.
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