What are the functions of Comptroller and Auditor General

The Constitutional Authority in India is the Comptroller, and Auditor General of India formed per Article 148 of the Indian Constitution. They have the authority to audit every revenue and expenditure of the Indian Government and the State Governments, along with independent organisations and enterprises that receive significant government funding. The CAG has also been the constitutional auditor of administration-owned enterprises and performs additional audits of government firms wherein the government owns at least 51% of the stock or successor businesses of current government businesses. The CAG’s findings are brought before the Legislatures/ Parliament and discussed by the Committees on Public Undertakings (COPUs) and Public Accounts Committees (PACs), unique bodies in the state legislatures and Indian Parliament. The CAG is indeed the chief of the Indian Audit and Accounts Department, which is run by the Indian Audit and Accounts Service officers and employs 43,576 people across the country.

Articles 148–151 of the Indian Constitution relate to establishing the CAG of India. The Comptroller and Auditor General of India (Conditions, Powers, and Duties of Service) Act, 1971, was adopted by the federal government in 1971. CAG was divested of accounting responsibilities in 1976.

In terms of precedence, the CAG is rated ninth and has the same standing as a serving judge of the Indian Supreme Court. The past Lieutenant Governor of Jammu and Kashmir, G. C. Murmu, is India’s current CAG. He took office on August 8, 2020. He is India’s 14th CAG.

Functions of CAG

The functions of comptroller and auditor general (CAG) are as follows:

1. The person is responsible for auditing all the transactions that Central and State governments does that are related to funds, deposits, debts, etc.
2. The CAG also advise in respect to the form prescription to the President. it involves the process as in how to keep the Centre and State records.
3. CAG also audits the othery authority accounts when the President or Governor requests him, for instance local bodies.
4. The person is also responsible for submitting his/her report related to State to the Governor. After this, the Governor places it before the State Legislature.
5. The person also submits the report that is related to the Centre to the President. After this, the President places the report in front of both Parliament houses.
6. There are three audit reports that are submitted to the President by the CAG. These includes:
   • Financial accounts audit report
   • public undertakings audit report
   • Appropration accounts audit report
7. The net proceeds of any duty or tax is certified and ascertained by CAG. The certification provided by him is considered as the final related to the matter.

Appointment

The President of India appoints the Comptroller and Auditor-General of India.

CAG Responsibilities

The CAG’s (DPC) Act, 1971, was adopted following the stipulations of the constitution. The CAG’s tasks, according to the different laws, include auditing:

• Receipts and expenditures from the Consolidated Fund of India and the legislative assemblies of the states and union territories.
• manufacturing, Trading, balance sheets, loss and profit accounts, and other contributory accounts kept in any department of the Government; Stores and stock accounts held in any Government office or department
• According to the rules of the Companies Act of 2009, government corporations Corporations founded under or by legislation enacted by Parliament in conformity with the terms of the relevant legislation.
• Bodies and Authorities that get significant funding from the State and Union Governments’ Federation account. Anyone or authority, even if not significantly funded by the Consolidated Fund, whose audit may be assigned to the CAG.
• Government loans and grants are made to organisations and agencies for specific reasons.
• Audits entrusted to Technical Guidance & Support, such as Urban Local Bodies and Panchayati Raj Institutions.

Allowance

The Indian Parliament sets the CAG’s pay and other working conditions via “The Comptroller and Auditor-General (Conditions, Powers, Duties and of Service) Act, 1971.” These procedures are in place to protect CAG’s independence. His remuneration is the same as that of a Supreme Court judge in India. After his appointment, his pay and his rights to leave of absence, pension, or retirement age may be changed to his detriment. After he has left office, the CAG is ineligible for future office under the Indian Government or the Government of any State.

CAG’s salary

As of January 1st 2016, the salary of a CGA is ₹250,000 (US$3,300)

Dismissal

Only an approach from both chambers of parliament can remove the CAG for proven misconduct or inability. The CAG is removed from office when they turn 60 years old or concludes with a six-year term, whoever comes first, or through impeachment procedures.

Central Vigilance Commission (CVC)

The Central Vigilance Commission (CVC) is an elite Indian government authority established in 1964 to combat governmental corruption. CVC has the prestige of an independent body, unrestricted executive control, and is levied with tracking all surveilling activity underneath the Central Indian Government and advising various central government authorities on reforming, executing, planning, and reviewing their surveillance work. The CVC was granted legislative standing by the Parliament in 2003.

On the advice of the Committee on Prevention of Corruption, chaired by K. Santhanam, it was established by a Government of India Resolution on 11 February 1964 to assist and advise agencies of the Central Government in the sphere of surveillance. Nittoor Srinivasa Rau was appointed as India’s first Commissioner of Chief Vigilance.

The CVC’s Annual Report outlines its work. It highlights system flaws that lead to bribery in several Organisations /Departments, improvements opportunities, various preventative measures, and incidents in which the commission’s advice was rejected, among other things.

Central Vigilance Commission pledge 

The Central Vigilance Commission (CVC) intends to issue an electronic or e Central Vigilance Commission pledge or honesty pledge to citizens and organisations to uphold the highest ethical and honest standards.

The commitment, which is part of an initiative to educate people about the dangers of corruption ahead of the vigilance awareness week, may be taken by visiting the Commission’s website at www.CVC.Nic.In. 

Conclusion

Article 148 of the Indian Constitution established India’s Comptroller and Auditor General (CAGI). The CAG’s conclusions are presented to the legislatures/parliament and debated by Committees on Public Undertakings (COPUs) and Public Accounts Committees (PACs), special committees in state legislatures and the Indian Parliament. The CAG is ranked ninth in precedence and has the same standing as a sitting judge on the Indian Supreme Court. G. C. Murmu, the former Lieutenant Governor of Jammu and Kashmir, is India’s current CAG and will take office on August 8, 2020. The Central Vigilance Commission (CVC) is an elite Indian government agency founded in 1964 to combat governmental corruption. The Central Vigilance Commission (CVC) was established on February 11, 1964, to assist and advise Central Government entities in surveillance.