Taruna Sharma is teaching live on Unacademy Plus
Dr. Taruna Vats Professionaly treat dental patients in my clinic . Appeared in RAS 2013 Interview Thanks to unacademy for making my passion of teaching come true .Hobbies istening music, playing with kids; collect & follow motivational quotes from great people... Follow me @ http://unacademy.com/userlDrtarunavats
COMPTROLLER AND AUDITOR GENERAL OF INDIA [CAG] Bulwark of democratic system in IndiaI.SC(9) 2. CAG 3. EC 4. UPSC (9A) Constitutional position Part 5-Union govt. Ch. 5 A/R 148-151;279( Net proceeds) Head of Indian Audit & A/C deptt. Guardian of public purse & control financial system Centre- State level (C-S) Guide, friend, philosopher of PAC of P Agent of P-audit on bl/2of P . Responsible only to P [ Accountability of E to P thru CAG Report] Minister Not responsible for actions of CAG
PRESIDENT PARLIAMENT Appointment Hand& Seal [ National Duties an commission for SC, STs] and power CAG(Duties. power& cond of service) Act 1971- salaries Report centre[ Removal.. like SC judge lJEC Service cond.- persons in deptt.& administrative powers of CAG
OATH . Uphold constitution &laws of P w.r.t INDEPENDENCE Tenure -6/65(earlier) removal like SC Judge financial administration role True faith& allegiance to constitution of India Uphold sovereignty & integrity of India faithfully discharge duties without fear or favour.. .No Reapp.or any other appointment wrecently issue raised on app. Of Mr. Vinod Rai as chairman of BBB; member of BCCI Committe... No change in salaries& rights after app. Bcz of diasadvantage Expenses charged on CFI Minister- No Responsibility for actions of CACG
DUTIES & POWERA/R 149 AUDITS . Discretionary Propriety audits; checks wastefullness, extra expenditure...g.Coal scam, 2G spectrum case.. AIC w.r.t CFI, CFstate, CF ut with assembly Expenditure 4m CoFI, PAI . Trading,manufacturing, profit-loss, balance sheet of deptt UIA centre& state Rules, Procedures designed properly- Receipts& exp.CS: govt Bodies; corp.etc Transactions of C-S; Stock Alc president On Request by PRESIDENTIGOVERNOR e.g. Local bodies .
Advise President FORM in which alc of C-S shd be kept. 3 REPORTS a Appropriation A/C b) Finance A/C c)Public undertakings examined by PAC .AIR 279 CERTIFIES Net Proceeds of tax Final Compiles & maintains A/c of State govt. Not of centre - Ascertains money inAlc. Legally avaiable 2. Used for right purpose 3. Right authority Limitation secret service exp.;can't demand details of exp. Done by E Recently, CAG slammed mgmt of 12 PSBs for overstating net profits& underestimating NPAs e.g Bank of Maharashtra, CBol on top list.. Reported Anomalies in collection of tax from bollywood stars e.g. Salman khan, Ranbir Kapoor etcEye opener..
COMPARATIVE CONSTITUTION INDIA BRITAIN CAG ONLY AUDITOR CAG COMPTROLLER +AUDITOR E can draw money only with approval of CAG... NO COMPTROLLER . CAG Authority not reqd. To draw money 4m CFI etc