{"id":4782,"date":"2026-09-23T10:12:04","date_gmt":"2026-09-23T04:42:04","guid":{"rendered":"https:\/\/vajiramandravi.com\/upsc-exam\/?p=4782"},"modified":"2026-09-23T10:44:14","modified_gmt":"2026-09-23T05:14:14","slug":"comptroller-and-auditor-generalcag","status":"publish","type":"post","link":"https:\/\/vajiramandravi.com\/upsc-exam\/comptroller-and-auditor-generalcag\/","title":{"rendered":"Comptroller and Auditor General of India (CAG), Article, Reports"},"content":{"rendered":"<p><span style=\"font-weight: 400\">The <strong>Comptroller and Auditor General (CAG)<\/strong> of India is an independent constitutional authority responsible for auditing the receipts and expenditure of the Union and State governments, along with specified government bodies. Its constitutional framework is primarily contained in Articles 148\u2013151.<\/span><span style=\"font-weight: 400\"><br \/>\r\n<\/span><span style=\"font-weight: 400\">The CAG is significant for financial accountability, transparency and legislative oversight, as its audit reports are placed before Parliament or the State Legislature for scrutiny. However, its effectiveness can face challenges such as delays in legislative examination of reports, limited control over follow-up action and the predominantly post-facto nature of auditing.<\/span><\/p>\r\n<h2><span style=\"font-weight: 400\">Comptroller and Auditor General of India About<\/span><\/h2>\r\n<p><span style=\"font-weight: 400\">The Comptroller and Auditor General (CAG) of India has its origins in the colonial-era audit system. The office of the Auditor General emerged in the 19th century, and its position was strengthened under successive constitutional and legal arrangements.\u00a0<\/span><\/p>\r\n<ul>\r\n\t<li style=\"font-weight: 400\"><span style=\"font-weight: 400\">After Independence, the institution was incorporated as an independent constitutional authority, with its core framework provided by Articles 148\u2013151 of the Constitution.<\/span><\/li>\r\n\t<li style=\"font-weight: 400\"><span style=\"font-weight: 400\">CAG is the head of the Indian Audit and Accounts Department. CAG is often described as the guardian of the public purse because it audits government receipts and expenditure and reports its findings to the legislature.<\/span><\/li>\r\n<\/ul>\r\n<ul>\r\n\t<li style=\"font-weight: 400\"><span style=\"font-weight: 400\">His\/Her duty is to uphold the Constitution of India and the laws of Parliament in the field of financial administration. He is one of the bulwarks of the democratic system of government in India.<\/span><\/li>\r\n<\/ul>\r\n<h3><span style=\"font-weight: 400\">CAG in India vs CAG in Britain<\/span><\/h3>\r\n<p><span style=\"font-weight: 400\">Taking inspiration from the British model, the framers of the <\/span><a href=\"https:\/\/vajiramandravi.com\/upsc-exam\/indian-constitution\/\" target=\"_blank\"><span style=\"font-weight: 400\">Indian Constitution<\/span><\/a><span style=\"font-weight: 400\"> gave great importance to the office of CAG, whose reports must be submitted to Parliament.<\/span><\/p>\r\n<table>\r\n<tbody>\r\n<tr>\r\n<td class=\"tb-color\">\r\n<p><b> \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 CAG in India<\/b><\/p>\r\n<\/td>\r\n<td class=\"tb-color\">\r\n<p><b> \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 CAG in Britain<\/b><\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>\r\n<ul>\r\n\t<li style=\"font-weight: 400\"><span style=\"font-weight: 400\">He is only performing the role of an Auditor General and not of a Comptroller.<\/span><\/li>\r\n<\/ul>\r\n<\/td>\r\n<td>\r\n<ul>\r\n\t<li style=\"font-weight: 400\"><span style=\"font-weight: 400\">He has the power of both the Comptroller and the Auditor General.<\/span><\/li>\r\n<\/ul>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>\r\n<ul>\r\n\t<li style=\"font-weight: 400\"><span style=\"font-weight: 400\">He audits the accounts after the expenditure is committed, i.e., ex post facto.\u00a0<\/span><\/li>\r\n<\/ul>\r\n<\/td>\r\n<td>\r\n<ul>\r\n\t<li style=\"font-weight: 400\"><span style=\"font-weight: 400\">No money can be drawn from the public exchequer without the approval of the CAG.<\/span><\/li>\r\n<\/ul>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>\r\n<ul>\r\n\t<li style=\"font-weight: 400\"><span style=\"font-weight: 400\">He is not a member of the Parliament.<\/span><\/li>\r\n<\/ul>\r\n<\/td>\r\n<td>\r\n<ul>\r\n\t<li style=\"font-weight: 400\"><span style=\"font-weight: 400\">He is a member of the House of Commons.<\/span><\/li>\r\n<\/ul>\r\n<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<h2><span style=\"font-weight: 400\">Comptroller and Auditor General of India Articles<\/span><\/h2>\r\n<p><span style=\"font-weight: 400\">The constitutional provisions relating to the Comptroller and Auditor General of India (CAG) are mainly covered under Part V, particularly Articles 148 to 151, dealing with the CAG\u2019s appointment, independence, duties, powers and audit reports.<\/span><\/p>\r\n<table>\r\n<tbody>\r\n<tr>\r\n<td class=\"tb-color\">\r\n<p><b> \u00a0 Articles<\/b><\/p>\r\n<\/td>\r\n<td class=\"tb-color\">\r\n<p><b> \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 Description<\/b><\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>\r\n<p><span style=\"font-weight: 400\">Article 148<\/span><\/p>\r\n<\/td>\r\n<td>\r\n<ul>\r\n\t<li style=\"font-weight: 400\"><b>Appointment: <\/b><span style=\"font-weight: 400\">There shall be a Comptroller and Auditor General(CAG) of India who shall be appointed by the <\/span><a href=\"https:\/\/vajiramandravi.com\/upsc-exam\/president-of-india\/\" target=\"_blank\"><span style=\"font-weight: 400\">President of India<\/span><\/a><span style=\"font-weight: 400\"> by warrant under his hand and seal.<\/span><\/li>\r\n\t<li style=\"font-weight: 400\"><b>Salary and Other Conditions of Service:<\/b><span style=\"font-weight: 400\"> determined by Parliament by law.<\/span><\/li>\r\n\t<li style=\"font-weight: 400\"><b>Further Office\/Reappointment: <\/b><span style=\"font-weight: 400\">not eligible for further office under both the central as well as state government.<\/span><\/li>\r\n\t<li style=\"font-weight: 400\"><b>Expenditure Charged Upon CFI: <\/b><span style=\"font-weight: 400\">The entire expense, including the salaries, allowances, and pensions of the CAG and persons serving in that office, is charged upon the Consolidated Fund of India (CFI).<\/span><\/li>\r\n<\/ul>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>\r\n<p><span style=\"font-weight: 400\">Article 149<\/span><\/p>\r\n<\/td>\r\n<td>\r\n<ul>\r\n\t<li style=\"font-weight: 400\"><b>Duties and Powers to be Determined by Parliament: <\/b><span style=\"font-weight: 400\">The CAG shall perform such duties and exercise such powers as may be prescribed by or under any law made by Parliament.<\/span><\/li>\r\n<\/ul>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>\r\n<p><span style=\"font-weight: 400\">Article 150<\/span><\/p>\r\n<\/td>\r\n<td>\r\n<ul>\r\n\t<li style=\"font-weight: 400\"><b>Form of Accounts of Union and States: <\/b><span style=\"font-weight: 400\">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.<\/span><\/li>\r\n<\/ul>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>\r\n<p><span style=\"font-weight: 400\">Article 151<\/span><\/p>\r\n<\/td>\r\n<td>\r\n<ul>\r\n\t<li style=\"font-weight: 400\"><b>Reports of CAG: <\/b><span style=\"font-weight: 400\">The reports of the CAG 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.<\/span><\/li>\r\n<\/ul>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td><br \/>\r\n<p><span style=\"font-weight: 400\">Article 279<\/span><\/p>\r\n<\/td>\r\n<td>\r\n<ul>\r\n\t<li style=\"font-weight: 400\"><b>Certification of Net Proceeds: <\/b><span style=\"font-weight: 400\">He ascertains and certifies the net proceeds of any tax or duty. His certificate is final. The \u2018net proceeds\u2019 means the proceeds of a tax or a duty minus the cost of collection.<\/span><\/li>\r\n<\/ul>\r\n<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<h2><span style=\"font-weight: 400\">CAG Appointment<\/span><\/h2>\r\n<p><span style=\"font-weight: 400\">The Comptroller and Auditor General (CAG) of India is appointed by the <\/span><b>President of India<\/b><span style=\"font-weight: 400\"> through a warrant bearing the President\u2019s hand and seal. According to the Comptroller and Auditor General of India (Duties, Powers, and Conditions of Service) Act, 1971:<\/span><\/p>\r\n<ul>\r\n\t<li style=\"font-weight: 400\"><b>Tenure:<\/b><span style=\"font-weight: 400\"> The CAG holds office for six years or until attaining the age of 65 years, whichever is earlier.<\/span><\/li>\r\n\t<li style=\"font-weight: 400\"><b>Oath of Office:<\/b><span style=\"font-weight: 400\"> Before assuming office, the CAG takes an oath to uphold the Constitution and discharge duties faithfully, impartially, and independently.<\/span><\/li>\r\n\t<li style=\"font-weight: 400\"><b>Removal:<\/b><span style=\"font-weight: 400\"> The CAG can be removed only through the same procedure and on the same grounds <\/span><span style=\"font-weight: 400\">as a judge of the <\/span><a href=\"https:\/\/vajiramandravi.com\/upsc-exam\/supreme-court-of-india\/\" target=\"_blank\"><span style=\"font-weight: 400\">Supreme Court of India<\/span><\/a><span style=\"font-weight: 400\">\u2014that is, on the ground of <\/span><b>proved misbehaviour or incapacity<\/b><span style=\"font-weight: 400\">, following an address by both Houses of Parliament supported by the required special majority. The formal order of removal is issued by the President.<\/span><\/li>\r\n\t<li style=\"font-weight: 400\"><b>Resignation:<\/b><span style=\"font-weight: 400\"> The CAG may resign from office at any time by submitting a written resignation to the President of India.<\/span><\/li>\r\n\t<li><b>Condition of Service: <\/b><span style=\"font-weight: 400\">His salary and service conditions are determined by Parliament and can\u2019t be varied to his disadvantage after his appointment.<\/span><\/li>\r\n\t<li style=\"font-weight: 400\"><b>Post-Retirement Restriction:<\/b><span style=\"font-weight: 400\"> After demitting the office, the CAG is not eligible for further office under the Government of India or any State Government, which helps protect the independence of the office.<\/span><\/li>\r\n<\/ul>\r\n<h2><span style=\"font-weight: 400\">Comptroller and Auditor General of India Functions<\/span><\/h2>\r\n<p><span style=\"font-weight: 400\">The Constitution (Article 149) authorises the Parliament to prescribe the duties and powers of the CAG in relation to the accounts of the Union and of the States and of any other authority or body. Accordingly, the Parliament enacted the CAG\u2019s (Duties, Powers, and Conditions of Service) Act, 1971. The duties and functions of the CAG as laid down by the Parliament and the Constitution are as follows:<\/span><\/p>\r\n<ul>\r\n\t<li style=\"font-weight: 400\"><span style=\"font-weight: 400\">He audits the accounts related to all expenditures from the Consolidated Fund of India, the Consolidated Fund of each state, and the Consolidated Fund of each union territory having a Legislative Assembly.<\/span><\/li>\r\n\t<li style=\"font-weight: 400\"><span style=\"font-weight: 400\">He audits all expenditures from the Contingency Fund of India and the Public Account of India as well as the contingency fund of each state and the public account of each state.<\/span><\/li>\r\n\t<li style=\"font-weight: 400\"><span style=\"font-weight: 400\">He audits all trading, manufacturing, profit, and loss accounts, balance sheets, and other subsidiary accounts kept by any department of the Central Government and state governments.<\/span><\/li>\r\n\t<li style=\"font-weight: 400\"><span style=\"font-weight: 400\">He audits the receipts and expenditures of the Centre and each state to satisfy himself that the rules and procedures on that behalf are designed to secure an effective check on the assessment, collection, and proper allocation of revenue.<\/span><\/li>\r\n\t<li style=\"font-weight: 400\"><span style=\"font-weight: 400\">He audits all transactions of the Central and State governments related to debt, sinking funds, deposits, advances, suspense accounts, and remittance business. He also audits receipts, stock accounts, and others, with the approval of the President or when required by the President.<\/span><\/li>\r\n\t<li style=\"font-weight: 400\"><span style=\"font-weight: 400\">He audits the accounts of any other authority when requested by the President or Governor<\/span><span style=\"font-weight: 400\">.<\/span><span style=\"font-weight: 400\"> For example, the Audit of local bodies.<\/span><\/li>\r\n\t<li style=\"font-weight: 400\"><span style=\"font-weight: 400\">He advises the President with regard to the prescription of the form in which the accounts of the Centre and the States shall be kept.<\/span><\/li>\r\n\t<li style=\"font-weight: 400\"><span style=\"font-weight: 400\">He submits his audit reports relating to the accounts of the Centre to the President, who shall, in turn, place them before both Houses of Parliament.<\/span><\/li>\r\n\t<li style=\"font-weight: 400\"><span style=\"font-weight: 400\">He submits his audit reports relating to the accounts of a state to the governor, who shall, in turn, place them before the state legislature.<\/span><\/li>\r\n<\/ul>\r\n<h3><span style=\"font-weight: 400\">CAG of India Role in the Public Accounts Committee\u00a0<\/span><\/h3>\r\n<p><span style=\"font-weight: 400\">The CAG submits three audit reports to the President \u2013 on appropriation accounts, on finance accounts, and on public undertakings.<\/span><\/p>\r\n<ul>\r\n\t<li style=\"font-weight: 400\"><b>Public Accounts Committee (PAC)<\/b><span style=\"font-weight: 400\">: It is a parliamentary committee that scrutinises whether money granted by Parliament was spent for the intended purposes and within the authorised limits and examines CAG reports.<\/span><\/li>\r\n\t<li style=\"font-weight: 400\"><b>PAC Examines the Reports of CAG: <\/b><span style=\"font-weight: 400\">The President lays these reports before both houses of Parliament. The PAC examines these reports and submits its findings to Parliament.<\/span><\/li>\r\n\t<li style=\"font-weight: 400\"><b>Ensuring Checks and Balances: <\/b><span style=\"font-weight: 400\">CAG helps PAC to ensure a check on the government, especially with respect to its expenditure bill.<\/span><\/li>\r\n\t<li style=\"font-weight: 400\"><b>Ensuring Accountability: <\/b><span style=\"font-weight: 400\">The CAG assists the PAC in examining these reports. Thus, there is a close working relationship between CAG and PAC to secure the accountability of the executive in the field of financial administration and fiscal <\/span><a href=\"https:\/\/vajiramandravi.com\/upsc-exam\/federalism-in-indian-polity\/\" target=\"_blank\"><span style=\"font-weight: 400\">federalism<\/span><\/a><span style=\"font-weight: 400\">.<\/span><\/li>\r\n\t<li style=\"font-weight: 400\"><b>CAG as a guide to PAC: <\/b><span style=\"font-weight: 400\">CAG acts as a guide, friend, and philosopher of the Public Accounts Committee of Parliament.<\/span><\/li>\r\n\t<li style=\"font-weight: 400\"><b>Corrective Action: <\/b><span style=\"font-weight: 400\">CAG ensures that the corrective action suggested by him has been taken. In cases where it has not been taken, CAG reports the matter to the PAC, which will take up the matter.<\/span><\/li>\r\n\t<li style=\"font-weight: 400\"><b>Interpreter and Translator: <\/b><span style=\"font-weight: 400\">CAG acts as interpreter and translator, explaining the officials\u2019 views to the politicians and vice-versa.<\/span><\/li>\r\n\t<li style=\"font-weight: 400\"><b>Listing the Urgent Matters:<\/b><span style=\"font-weight: 400\"> CAG prepares a list of the most urgent matters which deserve the attention of the PAC.<\/span><\/li>\r\n<\/ul>\r\n<h2><span style=\"font-weight: 400\">CAG of India Types of Audits<\/span><\/h2>\r\n<p><span style=\"font-weight: 400\">The CAG undertakes different forms of audits to examine whether public funds are legally authorised, properly accounted for, efficiently used and effectively utilised.<\/span><\/p>\r\n<ul>\r\n\t<li style=\"font-weight: 400\"><b>Financial Audit: <\/b><span style=\"font-weight: 400\">Verifies that financial reports adhere to accounting regulations and are accurate. It guarantees that statements are free of serious mistakes or fraud.<\/span><\/li>\r\n\t<li style=\"font-weight: 400\"><b>Compliance Audit: <\/b><span style=\"font-weight: 400\">Verifies that financial transactions and government operations adhere to laws, rules, and regulations. Another name for it is a transaction audit.<\/span><\/li>\r\n\t<li style=\"font-weight: 400\"><b>Performance audits: <\/b><span style=\"font-weight: 400\">Assess the effectiveness, economy, and efficiency of government programmes and initiatives. It searches for areas where public projects could be improved.<\/span><\/li>\r\n<\/ul>\r\n<h2><span style=\"font-weight: 400\">CAG of India Independence<\/span><\/h2>\r\n<p><span style=\"font-weight: 400\">The Constitution provides several safeguards to ensure that the Comptroller and Auditor General (CAG) can function independently and objectively while auditing public finances.<\/span><\/p>\r\n<ul>\r\n\t<li style=\"font-weight: 400\"><b>Constitutional Status:<\/b><span style=\"font-weight: 400\"> The CAG is a constitutional authority under Article 148, giving the office a distinct position within the constitutional framework.<\/span><\/li>\r\n\t<li style=\"font-weight: 400\"><b>Security of Tenure:<\/b><span style=\"font-weight: 400\"> The CAG can be removed only through a procedure similar to that applicable to a Supreme Court judge, protecting the office from arbitrary removal.<\/span><\/li>\r\n\t<li style=\"font-weight: 400\"><b>Fixed Service Conditions:<\/b><span style=\"font-weight: 400\"> The CAG's conditions of service cannot be varied to their disadvantage after appointment.<\/span><\/li>\r\n\t<li style=\"font-weight: 400\"><b>Financial Independence:<\/b><span style=\"font-weight: 400\"> The administrative expenses of the CAG's office are charged upon the Consolidated Fund of India, keeping them outside the normal vote of Parliament.<\/span><\/li>\r\n\t<li style=\"font-weight: 400\"><b>Post-Retirement Restriction:<\/b><span style=\"font-weight: 400\"> After leaving office, the CAG is not eligible for further office under the Government of India or any State Government, reducing the possibility of seeking favourable treatment for future appointments.<\/span><\/li>\r\n\t<li style=\"font-weight: 400\"><b>Reporting to Legislature:<\/b><span style=\"font-weight: 400\"> CAG reports are submitted to the President or Governor, who lays them before Parliament or the State Legislature. This ensures that the executive cannot suppress audit findings.<\/span><\/li>\r\n<\/ul>\r\n<h2><span style=\"font-weight: 400\">Comptroller and Auditor General of India Significance<\/span><\/h2>\r\n<p><span style=\"font-weight: 400\">The Comptroller and Auditor General (CAG) is a key institution for ensuring financial accountability, transparency and legislative control over public expenditure. Its audits help Parliament and State Legislatures assess whether public resources are being used lawfully and effectively.<\/span><\/p>\r\n<ul>\r\n\t<li style=\"font-weight: 400\"><b>Financial Accountability:<\/b><span style=\"font-weight: 400\"> Audits government receipts and expenditure to ensure public money is properly accounted for and utilised.<\/span><\/li>\r\n\t<li style=\"font-weight: 400\"><b>Legislative Oversight:<\/b><span style=\"font-weight: 400\"> CAG reports provide Parliament and State Legislatures with an independent basis to scrutinise government spending and performance.<\/span><\/li>\r\n\t<li style=\"font-weight: 400\"><b>Checks Executive Power:<\/b><span style=\"font-weight: 400\"> Acts as an institutional check on the executive by examining whether expenditure conforms to laws, rules and financial procedures.<\/span><\/li>\r\n\t<li style=\"font-weight: 400\"><b>Promotes Transparency:<\/b><span style=\"font-weight: 400\"> Public audit findings bring irregularities, inefficiencies and shortcomings in government programmes into the legislative and public domain.<\/span><\/li>\r\n\t<li style=\"font-weight: 400\"><b>Improves Efficiency:<\/b><span style=\"font-weight: 400\"> Performance audits identify wasteful expenditure, implementation gaps and inefficient use of resources, helping improve public programmes.<\/span><\/li>\r\n<\/ul>\r\n<h2><span style=\"font-weight: 400\">Comptroller and Auditor General of India Limitations<\/span><\/h2>\r\n<p><span style=\"font-weight: 400\">There are various challenges that inhibit the effective functioning of the CAG. Some of these include<\/span><\/p>\r\n<ul>\r\n\t<li style=\"font-weight: 400\"><b>Limitation on Secret Service Expenditure: <\/b><span style=\"font-weight: 400\">The CAG cannot call for particulars of expenditure incurred by the executive agencies but has to accept a certificate from the competent administrative authority.\u00a0<\/span><\/li>\r\n\t<li style=\"font-weight: 400\"><b>Limited Powers:<\/b><span style=\"font-weight: 400\"> When the CAG asks for information from various departments, there is a considerable delay, and there is no mechanism for the CAG to enforce its fiat.\u00a0<\/span><\/li>\r\n\t<li style=\"font-weight: 400\"><b>Lack of Clarity: <\/b><span style=\"font-weight: 400\">Considerable debate has taken place on the issue of whether CAG can audit the power distribution companies or Public-Private Partnership projects.\u00a0<\/span><\/li>\r\n\t<li style=\"font-weight: 400\"><b>Single vs Multi-member body: <\/b><span style=\"font-weight: 400\">The debate was regarding whether CAG should be converted to a multi-member body on the lines of the Election Commission and the decision to be taken on a majority basis.\u00a0<\/span><\/li>\r\n\t<li style=\"font-weight: 400\"><b>Delays and Reduction in CAG Reports:<\/b><span style=\"font-weight: 400\"> The total number of CAG reports relating to central government ministries and departments decreased from 54 in 2015 to just 19 in 2020, a fall of nearly 75 per cent, as per a recent reply to a <\/span><a href=\"https:\/\/vajiramandravi.com\/upsc-exam\/right-to-information\/\" target=\"_blank\"><span style=\"font-weight: 400\">Right to Information<\/span><\/a><span style=\"font-weight: 400\"> (RTI) application.<\/span><\/li>\r\n<\/ul>\r\n<h2><span style=\"font-weight: 400\">CAG of India Way Forward<\/span><\/h2>\r\n<p><span style=\"font-weight: 400\">Strengthening the CAG requires improving the timeliness, follow-up, and effectiveness of audit findings so that audit reports translate into corrective action and stronger legislative oversight.<\/span><\/p>\r\n<ul>\r\n\t<li style=\"font-weight: 400\"><b>Vinod Rai (Former CAG) Suggestions: <\/b><span style=\"font-weight: 400\">Bring all <\/span><a href=\"https:\/\/vajiramandravi.com\/upsc-exam\/public-private-partnership\/\" target=\"_blank\"><span style=\"font-weight: 400\">Private-Public Partnerships<\/span><\/a><span style=\"font-weight: 400\"> (PPPs), <\/span><a href=\"https:\/\/vajiramandravi.com\/upsc-exam\/panchayati-raj-institutions\/\" target=\"_blank\"><span style=\"font-weight: 400\">Panchayati Raj Institutions<\/span><\/a><span style=\"font-weight: 400\">, and government-funded societies within the ambit of the CAG.<\/span><\/li>\r\n\t<li style=\"font-weight: 400\"><b>Ensuring Independence:<\/b><span style=\"font-weight: 400\"> Internationally, most countries have enacted laws putting in certain qualifications and also the process of appointment of the head of their Supreme Audit Institution so that he works independently and is not under the influence of the Executive<\/span><\/li>\r\n\t<li style=\"font-weight: 400\"><b>Transparency in Appointment: <\/b><span style=\"font-weight: 400\">In India, to bring about transparency and objectivity in the selection process of the CAG, an institutional mechanism needs to be put in place<\/span><\/li>\r\n\t<li style=\"font-weight: 400\"><b>Power for Enforcing the Orders of CAG:<\/b><span style=\"font-weight: 400\"> The CAG Act of 1971 should be amended to provide punitive powers to the CAG in case of delay in submitting information by government agencies.<\/span><\/li>\r\n<\/ul>\r\n<h2><span style=\"font-weight: 400\">Comptroller and Auditor General UPSC PYQs<\/span><\/h2>\r\n<p><b>Q1: <\/b><span style=\"font-weight: 400\">\u201cThe Comptroller and Auditor General (CAG) has a very vital role to play.\u201d Explain how this is reflected in the method and terms of his appointment as well as the range of powers he can exercise. <\/span><b>(UPSC Mains 2018)<\/b><\/p>\r\n<p><b>Q2:<\/b><span style=\"font-weight: 400\"> Exercise of CAG\u2019s powers in relation to the accounts of the Union and the States is derived from Article 149 of the Indian Constitution. Discuss whether audit of the Government\u2019s Policy implementation could amount to overstepping its own (CAG) jurisdiction.<\/span><b> (UPSC Mains 2016)<\/b><\/p>\r\n<p><b>Q3: <\/b><span style=\"font-weight: 400\">Consider the following statements: <\/span><b>(UPSC Prelims 2013)<\/b><\/p>\r\n<p><span style=\"font-weight: 400\">The Parliamentary Committee on Public Accounts (PAC)<\/span><\/p>\r\n<ol>\r\n\t<li style=\"font-weight: 400\"><span style=\"font-weight: 400\">consists of not more than 25 Members of the Lok Sabha<\/span><\/li>\r\n\t<li style=\"font-weight: 400\"><span style=\"font-weight: 400\">scrutinizes appropriation and finance accounts of Government<\/span><\/li>\r\n\t<li style=\"font-weight: 400\"><span style=\"font-weight: 400\">examines the report of CAG.<\/span><\/li>\r\n<\/ol>\r\n<p><span style=\"font-weight: 400\">Which of the statements given above is\/are correct?<\/span><\/p>\r\n<p><span style=\"font-weight: 400\">a) 1 only<\/span><\/p>\r\n<p><span style=\"font-weight: 400\">b) 2 and 3 only<\/span><\/p>\r\n<p><span style=\"font-weight: 400\">c) 3 only<\/span><\/p>\r\n<p><span style=\"font-weight: 400\">d) 1, 2 and 3<\/span><\/p>\r\n<p><b>Ans: (b)<\/b><\/p>","protected":false},"excerpt":{"rendered":"<p>The Comptroller and Auditor General of India (CAG) is the supreme audit institution of India, established under Article 148 of the Constitution. Read about CAG.<\/p>\n","protected":false},"author":6,"featured_media":15761,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[38,27],"tags":[430,40,632],"class_list":["post-4782","post","type-post","status-publish","format-standard","has-post-thumbnail","category-upsc-notes","category-upsc-polity-notes","tag-comptroller-and-auditor-general","tag-quest","tag-upsc-polity-notes"],"acf":[],"_links":{"self":[{"href":"https:\/\/vajiramandravi.com\/upsc-exam\/wp-json\/wp\/v2\/posts\/4782","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/vajiramandravi.com\/upsc-exam\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/vajiramandravi.com\/upsc-exam\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/vajiramandravi.com\/upsc-exam\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/vajiramandravi.com\/upsc-exam\/wp-json\/wp\/v2\/comments?post=4782"}],"version-history":[{"count":4,"href":"https:\/\/vajiramandravi.com\/upsc-exam\/wp-json\/wp\/v2\/posts\/4782\/revisions"}],"predecessor-version":[{"id":30231,"href":"https:\/\/vajiramandravi.com\/upsc-exam\/wp-json\/wp\/v2\/posts\/4782\/revisions\/30231"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/vajiramandravi.com\/upsc-exam\/wp-json\/wp\/v2\/media\/15761"}],"wp:attachment":[{"href":"https:\/\/vajiramandravi.com\/upsc-exam\/wp-json\/wp\/v2\/media?parent=4782"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vajiramandravi.com\/upsc-exam\/wp-json\/wp\/v2\/categories?post=4782"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vajiramandravi.com\/upsc-exam\/wp-json\/wp\/v2\/tags?post=4782"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}