Why CAG Is an Independent Authority Under the Constitution of India

In our democracy, those in authority must be made to answer for their actions. The CAG is an independent authority under the Constitution of India, and the CAG of India is the highest power in the country. This authority’s job is to audit the expenditures of both the national government and the state governments, both from the inside and the outside. It is crucial to grasp how the government operates and what it is responsible for fully comprehending Indian politics and governance. Article 148 of the Constitution of India states the office of the Comptroller and Auditor General of India is an independent institution from the central government (CAG).

The Roles and Responsibilities of the Comptroller and Auditor General of India

The CAG is responsible for conducting audits of all departments under the Union and State governments. This comprises commercial and non-commercial government organisations, autonomous groups supported by either Union or State money, and businesses in which the government controls more than 51 % of the shares.

• Institutional structures such as an independent judiciary, vigilance committees, and a Supreme Audit Institution, abbreviated as SAI, are vested with authority by the Constitution of India.
• CAG is the head of the Indian Audit and Accounts Department, which democratically plays a significant role that the Indian government is managed.
• The President of India selects the Comptroller and Auditor General of India. They may only be removed from office in the same manner and for the same reason as a Supreme Court judge is removed from office.

The functions of this office and the authorities it has are detailed in Articles 148, 149, 150, and 151 of the Indian Constitution.

The Indian Controller and Auditor-General Are Outlined in Article 148

The President of India will issue a warrant bearing his hand and seal authorising the selection of a Comptroller and Auditor-General for India. This individual is only subject to dismissal in the same manner and for the same reasons as a judge on the Supreme Court.

Article 149 Outlines the Duties and Powers of the CAG

The Comptroller and Auditor General is required to do and has the power to do whatever the Parliament says about the Union accounts from the CAG of India, the states, and any other bodies or authorities in India.

Article 150 Outlines the Accounting Procedures 

This applies to both the central government and the individual states. To come to a decision, with the President’s blessing, about how the Union’s and the States’ accounts should be maintained.

Article 151 Stipulates That the CAG is Required to Report on the 

Indian CAG’s Role

• Controller General of Accounts and Auditor General of India (CAG) Indian overseas auditing and accounting for the country.
• Auditing the ministries and departments of both the Central Government of India and the State governments is the responsibility of the CAG.
• The CAG is responsible for guarding the public purse and managing the nation’s financial system.
• The majority of the Comptroller and Auditor General of India’s authority and duties come from the provisions outlined in Articles 149 to 151 of the Constitution of India.
• When it comes to the finance administration, this office’s responsibility is to ensure that both the Indian Constitution and the legislation passed by the Parliament are adhered to.

The Tasks of the CAG

• Conducting an audit of all accounts related to spending money, the consolidated funds of each state and union territory.
• CAG keeps a close eye on everything the Central Government and the State Governments do about debts, deposits, finances, and other matters.
• Any Central Government or state government should have their trade, manufacturing, profit and loss, balance sheets, and other subsidiary accounts examined.
• It is the CAG officer’s responsibility to ensure that the Indian Constitution and the laws passed by Parliament are adhered to when managing the country’s finances.
• At the request of the President or Governor, he examines the financial records of any other authority.

Auditing the money that the government of India and each state receives and spends ensures that the rules and procedures are set up to keep an eye on the collected money, how it is spent, and how it is taxed. When making a comparison with Britain’s CAG, the CAG in India performs audits of the accounts after the expenditures have already been made. In Britain, no funds may be removed from the public exchequer without first receiving authorisation from the CAG. The auditing of the money is being done to ensure that the rules and procedures are set up to keep an eye on how much money is collected, how it is spent, and how it is. He contributes to the work of the Public Accounts Committee of the Parliament by acting in the roles of a friend, a thinker, and a mentor.

Conclusion 

The ability to issue independent judgments is granted to the Comptroller and Auditor General of India under Article 148 of the Indian Constitution. He is in charge of the public purse and manages the whole country’s financial system, both on the national level and the level of individual states. Along with the Supreme Court, the Election Commission of India (EC), and the Union Public Service Commission, the CAG are one of the most powerful institutions in the democratic system.