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IDENTICAL MINOR CHANGES PARAPHRASED

Abstract
The Comptroller and Auditor General (CAG) of India, as outlined in Article 148 of the Indian Constitution,
serves a distinctive and vital role in the country's governance structure. This constitutional office,
appointed by the President, functions autonomously to protect public finances and examine government
accounts. Article 149 of the constitution specifies the responsibilities and authority of the CAG,
highlighting the examination of financial matters at both the Union and State levels. The CAG's primary
purpose is to maintain independence, guaranteeing freedom from executive control. The removal process
is precisely outlined to avoid random actions, therefore strengthening the institution's integrity. The audit
functions cover financial, compliance, and performance audits to ensure compliance with laws,
regulations, and the efficacy of government programmes. Audit reports, presented to the President or
Governors, are essential tools for ensuring transparency and accountability. The reports including audit
findings and recommendations are reviewed by the Public Accounts Committee (PAC), a parliamentary
entity. The PAC's investigation enhances accountability measures, establishing a system of checks and
balances. Apart from regular audits, the CAG has the power to conduct special audits to look into financial
irregularities or misappropriation of public funds. CAG audits bring value by enhancing government
operations, financial control, and openness. The recommendations by the CAG focus on improving the
efficiency and effectiveness of government programmes and encouraging responsible budgetary
management. The CAG takes a proactive role in post-audit monitoring to ensure the implementation of its
recommendations. This continual monitoring helps enhance governance methods.
Keywords: autonomous, compliance, ensuring transparency and accountability.
Introduction
Democracy is a system where citizens choose their own government, with the constitution providing a
basic framework that shapes the nation and upholds democracy. Money, or currency, is the conduit that
flows through various parts of a nation, linking them all while maintaining the central task of progress. The
Comptroller and Auditor General of India (CAG) plays a crucial role in maintaining the integrity of
monetary issues.
The CAG was established in 1950 and has its roots in article 148 of the Indian constitution. The first
auditor general of India was Edward Drummond, who took office on November 16, 1860. The incumbent
of the CAG has the status of a sitting judge of the Supreme Court of India, ranking 9th according to the
order of precedence.
The CAG accounts for and audits all receipts of the Union and the States, but it is often overlooked by the
common people of India who may not understand its importance and role in their daily lives. The CAG's
role is crucial in maintaining the integrity of the nation and its progress.
The Comptroller and Auditor General (CAG) of India has been responsible for various accounting and
auditing responsibilities under the Comptroller and Auditor General's Act 1971. The CAG has undergone
numerous changes and reforms to ensure efficiency and relevance in the changing times and needs of the
country. Notable developments include the departmentalization of Union accounts in 1976 and the
restructuring of state accounts general offices in 1984.
The CAG plays a crucial role in strengthening democracy by providing transparency and accountability to
the government. It frames reports on the audits and accounting of government expenditure from the
Consolidated Fund of India, bridging the gap between the common people of India and the Union.
Notable audit reports include the 2G spectrum allocation, coal mine allocation, Fodder Scam, and the
Krishna-Godavari (KG) D-6 gas block.
However, the CAG has faced challenges in obtaining necessary documents for its tasks and making
reports. In 2009, Vinod Rai, the then CAG, requested the government to amend the 1971 audit and bring
all private public partnerships, Panchayati Raj, and societies getting government funds within the limits of
the CAG. As of 2013, it was estimated that 60% of government spending does not come under CAG's
scrutiny.
Despite these challenges, the CAG has made significant strides in performing noble tasks and continues to
perform their duties. Reforms such as amending the 1971 audit and enhancing the powers of the CAG to
access information under the audit act are needed to improve transparency and accountability in the
system.
Role Of CAG In Indian Democracy
The Parliament and state legislatures establish the policies in the Indian system of government and
specify the objectives to be met through public expenditure. Several government departments transform
these policies into programmes and carry them out. For this reason, the budget that specifies the method
of collecting, the amount of collection, and the intended use of the funds is approved by Parliament. The
Parliament holds government agencies responsible for both the amount and calibre of their spending.
The Parliament is assisted by the Comptroller & Auditor General of India (CAG) in holding government
agencies accountable.
One of the four primary pillars of democracy is the audit, along with the judiciary, the press, and the
parliament.
The appointment, dismissal, pay, and terms and conditions of the CAG of India are outlined under Article
148 of the Constitution.
Under Article 148 of the Indian Constitution, the Comptroller and Auditor General of India is the country's
highest auditing authority. They have the authority to audit all income and outlays of the Central
Government of India as well as the State Governments, including those of businesses and autonomous
organisations that get significant government funding. In addition, the CAG performs supplemental audits
of government-owned firms and subsidiaries of companies in whom the government has a minimum 51
percent equity stake. The CAG is also the statutory auditor of government-owned corporations. In
addition, the CAG serves as the Lokpal's statutory auditor.
Public Accounts Committees (PACs) and Committees on Public Undertakings (COPUs), special committees
in the Indian Parliament and state legislatures, are debating the findings of the Comptroller and Auditor
(CAG) when they are presented before the legislatures. In addition, the CAG is in charge of the Indian Audit
and Accounts Department, which employs 43,576 people nationwide as of March 1, 2020, and whose
operations are overseen by officers of the Indian Audit and Accounts Service.
The Comptroller and Auditor General of India (Duties, Powers, and Conditions of Service) Act, 1971 was
passed by the national government in 1971. The CAG was released from its accounting duties in 1976. The
establishment of the CAG of India is covered in Articles 148 through 151 of the Indian Constitution.
In terms of precedence, the CAG is rated ninth and has the same standing as a sitting judge of the
Supreme Court of India. The current CAG of India is G. C. Murmu, a former lieutenant governor of the UT
of Jammu Kashmir. He became the 14th Chief Administrative Gazetteer of India on August 8, 2020.
Duties and Powers of the Comptroller and Auditor General
The Comptroller and Auditor-General to compile accounts of Union and States
Comptroller and Auditor-General shall be responsible For compiling the accounts of the Union and of
each State from the initial and subsidiary accounts rendered to the audit and accounts offices under his
control by treasuries, offices or departments responsible for the keeping of such accounts.
Comptroller and Auditor-General to prepare and submit accounts to the President, Governors of States
and Administrators of Union Territories having Legislative Assemblies
The Comptroller and Auditor-General shall from the accounts compiled by him or by the Government or
any other person responsible on that behalf prepare in each year accounts (including, in the case of
accounts compiled by him, appropriation accounts) showing under the respective heads the annual
receipts and disbursements for the purpose of the Union, of each State and of each Union territory having
a Legislative Assembly, and shall submit those accounts to the President or the Governor of a State or
Administrator of the Union territory having a Legislative Assembly, as the case may be on or before such
dates as he may, with the concurrence of the Government concerned, determine:
Provided that the President may, after consultation with the Comptroller and Auditor-General, by order,
relieve him from the responsibility for the preparation and submission of the accounts relating to annual
receipts and disbursements for the purpose of the Union or of a Union territory having a Legislative
Assembly;
Provided further that the Governor of a State may, with the previous approval of the President and after
consultation with the Comptroller and Auditor-General, by order, relieve him from the responsibility for
the preparation and submission of the accounts relating to annual receipts and disbursements for the
purpose of the State.
Comptroller and Auditor-General to give information and render assistance to the Union and States
The Comptroller and Auditor-General shall, in so far as the accounts, for the compilation or keeping of
which he is responsible, enable him so to do, give to the Union government, to the State Governments or
to the Governments of Union Territories having Legislative Assemblies, as the case may be, such
information as they may, from time to time, require, and render such assistance in the preparation of their
annual financial statements as they may reasonably ask for.
General Provisions Relating to Audit
It shall be the duty of the CAG
to audit all expenditure from the Consolidated Fund of India and of each State and of each Union territory
having a Legislative Assembly and to ascertain whether the moneys shown in the accounts as having been
disbursed were legally available for and applicable to the service or purpose to which they have been
applied or charged and whether the expenditure conforms to the authority which governs it;
to audit all transactions of the Union and of the States relating to Contingency Funds and Public Accounts;
to audit all trading, manufacturing, profit and loss accounts and balance-sheets and other subsidiary
accounts kept in any department of the Union or of a State; and in each case to report on the expenditure,
transactions or accounts so audited by him.
Audit of receipts and expenditure of bodies or authorities substantially financed from Union or State
Revenues
Where anybody or authority is substantially financed by grants or loans from the Consolidated Fund of
India or of any State or of any Union territory having a Legislative Assembly, the Comptroller and Auditor-
General shall, subject to the provisions of any law for the time being in, force applicable to the body or
authority, as the case may be, audit all receipts and expenditure of that body or authority and to report on
the receipts and expenditure audited by him.
Functions of Comptroller and Auditor-General in the Case of Grants or Loans given to other Authorities or
Bodies
Where any grant or loan is given for any specific purpose from the Consolidated Fund of India or of any
State or of any Union territory having a Legislative Assembly to any authority or body, not being a foreign
State or international organisation, the Comptroller and Auditor-General shall scrutinise the procedures
by which the sanctioning authority satisfies itself as to the fulfilment of the conditions subject to which
such grants or loans were given and shall for this purpose have right of access, after giving reasonable
previous notice, to the books and accounts of that authority or body:
Audit of Receipts of Union or of States
It shall be the duty of the Comptroller and Auditor-General to audit all receipts which are payable into the
Consolidated Fund of India and of each State and of each Union territory having a Legislative Assembly
and to satisfy himself that the rules and procedures in that behalf are designed to secure an effective
check on the assessment, collection and proper allocation of revenue and are being duly observed and to
make for this purpose such examination of the accounts as he thinks fit and report thereon.
Audit of accounts of stores and stock
The Comptroller and Auditor-General shall have authority to audit and report on the accounts of stores
and stock kept in any office or department of the Union or of a State.
Powers of Comptroller and Auditor-General in connection with audit of accounts
The Comptroller and Auditor-General shall in connection with the performance of his duties under this
Act, have authority-
to inspect any office of accounts under the control of the union or of a State, including treasuries, and
such offices responsible for the keeping of initial or subsidiary accounts, as submit accounts to him;
to require that any accounts, books, papers and other documents which deal with or form the basis of or
are otherwise relevant to the transactions to which his duties in respect of audit extend, shall be sent to
such place as he may appoint for his inspection;
to put such questions or make such observations as he may consider necessary, to the person in charge
of the office and to call for such information as he may require for the preparation of any account or
report which it is his duty to prepare.
The person in charge of any office or department, the accounts of which have to be inspected and audited
by the Comptroller and Auditor-General, shall afford all facilities for such inspection and comply with
requests for information in as complete a form as possible and with all reasonable expedition.
Audit of Government companies and corporations
The duties and powers of the Comptroller and Auditor-General in relation to the audit of the accounts of
Government companies shall be performed and exercised by him in accordance with the provisions of the
Companies Act, 1956 (1 of 1956).
The duties and powers of the Comptroller and Auditor-General in relation to the audit of the accounts of
corporations (not being companies) established by or under law made by Parliament shall be performed
and exercised by him in accordance with the provisions of the respective legislations.
The Governor of a State or the Administrator of a Union territory having a Legislative Assembly may,
where he is of opinion that it is necessary in the public interest so to do, request the Comptroller and
Auditor-General to audit the accounts of a corporation established by law made by the Legislature of the
State or of the Union territory, as the case may be, and where such request has been made, the
Comptroller and Auditor-General shall audit the accounts of such corporation and shall have, for the
purposes of such audit, right of access to the books and accounts of such corporation:
Audit of accounts of certain authorities or bodies
Save as otherwise provided in section 19, where the audit of the accounts of any body or authority has not
been entrusted to the Comptroller and Auditor-General by or under any law made by Parliament, he shall,
if requested so to do by the President or the Governor of a State or the Administrator of a Union territory
having a Legislative Assembly, as the case may be, undertake the audit of the accounts of such body or
authority on such terms and conditions as may be agreed upon between him and the concerned
Government and shall have, for the purposes of such audit, right of access to the books and accounts of
that body or authority:
Provided that no such request shall be made except after consultation with the Comptroller and Auditor-
General.
The Comptroller and Auditor-General may propose to the President or the Governor of a State or the
Administrator of a Union territory having a Legislative Assembly, as the case may be, that he may
authorised to undertake the audit of accounts of any body or authority, the audit of the account of which
has not been entrusted to him by law, if he is of opinion that such audit is necessary because a substantial
amount has been invested in, or advanced to, such body or authority by the Central or State Government
or by the Government of a Union territory having a Legislative Assembly, and on such request being
made, the President or the Governor or the Administrator, as the case may be, may empower the
Comptroller and Auditor-General to undertake the audit of the accounts of such body or authority.
The audit referred to in sub-section (1) or sub-section (2) shall not be entrusted to the Comptroller and
Auditor-General except where the President or the Governor of a State or the Administrator of a Union
territory having a Legislative Assembly, as the case may be, is satisfied that it is expedient so to do in the
public interest and except after giving a reasonable opportunity to the concerned body or authority to
make representations with regard to the proposal for such audit.
Delegation of Power of Comptroller and Auditor-General
Any power exercisable by the Comptroller and Auditor-General under the provisions of this Act, or any
other law may be exercised by such officer of his department as may be authorised by him in this behalf
by general or special order.
Power to Make Rules
The Central Government may, after consultation with the Comptroller and Auditor-General, by notification
in the official Gazette, make rules for carrying out the provisions so far as they relate to the maintenance
of accounts. In particular, and without prejudice to the generality of the foregoing power, such rules may
provide for all or any of the following matters, namely:-
the manner in which initial and subsidiary accounts shall be kept by the treasuries, offices and
departments rendering accounts to audit and accounts offices;
Power to make regulations
The Comptroller and Auditor-General is hereby authorised to make regulations related to the scope and
extent of audit, including laying down for the guidance of the Government Departments the general
principles of Government accounting and the broad principles in regard to audit of receipts and
expenditure.
Power to dispense with detailed audit
The Comptroller and Auditor-General is hereby authorised to dispense with, any part of detailed audit of
any accounts or class of transactions and to apply such limited check in relation to such accounts or
transactions as he may determine.
Important Audit Report
1. 2G Spectrum allocation
A significant amount of criticism arose from a CAG report on the licencing and allocation of 2G spectrum.
The United Progressive Alliance (UPA) government was estimated to have lost ₹176,600 crore (US$22
billion) based on the assessment.[28] The Central Bureau of Investigation (CBI), the investigative agency,
estimated the damage to be ₹31,000 crore (US$3.9 billion) in a chargesheet that was filed on April 2, 2011.
The Supreme Court of India, in a public interest litigation (PIL), declared spectrum allotment to be
"unconstitutional and arbitrary" and quashed all 122 licences issued in 2008, during the tenure of A. Raja,
the main accused and then the minister of communications and IT in the UPA government. This put an
end to all speculation regarding profit, loss, and no loss. The ruling was made on February 2, 2012.[30]
The court went on to state that A. Raja "virtually gifted away important national asset" and "wanted to
favour some companies at the cost of the public exchequer."
The revenue loss figure was further established on August 3, 2012, when the Indian government raised
the reserve price for 2G spectrum to ₹14,000 crore (US$1.8 billion) in compliance with Supreme Court
orders.
On December 21, 2017, a special court in New Delhi cleared all defendants in the 2G spectrum case,
including chief accused A Raja and Kanimozhi. The court's decision was based on the CBI's inability to
uncover any evidence against the accused during nearly seven years. According to the ruling, "Some
people created a scam by artfully arranging a few selected facts and exaggerating things beyond
recognition to astronomical levels."
2. Coal mine allocation
A 2012 CAG report on coal mine distribution sparked significant media and political response, along with
public discontent. In the 2012 monsoon session of Parliament, the BJP opposed the government's
handling of the matter by demanding the resignation of the prime minister and refusing to participate in a
debate. Parliament was only operational for seven out of the twenty days of the session due to the
deadlock.
The CAG audit censured the government for having the power to distribute coal blocks through
competitive bidding but opting not to do so. Consequently, both public sector enterprises (PSEs) and
private corporations paid less than they could have. The CAG's draft report in March estimated that the
"windfall gain" for the allocatees was ₹1,067,300 crore (US$130 billion). CAG Final Report presented in
Parliament stated the amount at ₹185,600 crore (US$23 billion).
The initial CAG assessment implied that coal blocks should have been assigned more effectively to
generate higher revenue for the government, but it did not indicate any corruption in the allocation
process. Throughout 2012, the issue of corruption became the main focus of the conversation. The
Central Vigilance Commission (CVC) instructed the Central Bureau of Investigation (CBI) to look into a
complaint made by the BJP. The CBI identified twelve Indian companies in a First Information Report (FIR),
marking the initial stage of a criminal inquiry. The FIRs allege that they exaggerated their net worth,
omitted previous coal allocations, and stockpiled coal allocations instead of exploiting them. The CBI
officials examining the matter have suggested that bribery might be a factor.
3. Fodder scam
The controversy came to light following the CAG report in December 1995. The audit accused the Bihar
animal husbandry department of withdrawing government cash amounting to ₹950 crore (US$120
million) fraudulently for non-existent supplies of grain and medications. Following the directives of the
Patna High Court, the CBI conducted an investigation into the case and filed a total of 63 cases. Several
defendants have been found guilty, but numerous cases are still under trial.
4. Krishna-Godavari (KG) D-6 gas block
The oil ministry fined Mukesh Ambani's company 7,000 crores for the significant decrease in gas
production and infractions outlined in the CAG's 2011 report. The oil ministry did not sanction the
company's $7.2 billion stake in the transaction with BP. Jaipal Reddy, noted for his honesty, was
transferred from the oil ministry to the Science and Technology ministry due to pressure from the
Reliance group of Industries. RIL permitted the CAG to commence the audit in April of this year after
delaying it for a year. Unresolved issues may cause another delay in the audit of the KG Basin. Prashant
Bhushan announced that the Government has selected Defence Secretary Shashikant Sharma as the new
Comptroller and Auditor General (CAG) to audit the KG Basin. Most of the expenses in KG D-6 have been
recouped by the private player, thus any price hike would result in pure profit. Approximately 90% of the
receipts from K-G D-6 have been recorded as expenses. Out of the remaining 10%, just 1% was transferred
to the government, while the operator received the other 9% as profit.
Important Case Judgement Showing Role of CAG
1. Asso. Of Unified Tele. Serv. Prov. & Ors vs Union Of India & Ors on 17 April, 2014 (K.S. Radhakrishnan,
2014)
The case of Association of Unified Telecommunications Service Providers and Others vs. Union of India
and Others, dated April 17, 2014, revolves around the issue of auditing telecommunications service
providers by the Comptroller and Auditor General of India (CAG).
The Department of Telecommunications (DoT) issued a communication on March 16, 2010, to telecom
service providers regarding the audit process. The communication outlined two key purposes: firstly, to
calculate license fees, and secondly, to provide necessary statements or information to the CAG for audit
purposes as per the Comptroller and Auditor General’s (Duties, Powers and Conditions of Service) Act,
1971. This act empowers the CAG to audit various entities, including telecommunications service
providers, and obtain relevant information for auditing purposes.
Furthermore, Section 149 of the Constitution empowers the CAG to perform duties and exercise powers
concerning the accounts of the Union, States, and other authorities as prescribed by law. Until specific
provisions are made in this regard, the CAG is mandated to perform duties similar to those of the Auditor
General of India before the commencement of the Constitution.
The case underscores the obligation of telecommunications service providers to cooperate with audit
procedures conducted by the CAG and provide the necessary records and information for auditing
purposes.
2. United Rwas Joint Action vs Union Of India And Ors on 30 October, 2015 (Rajiv Sahai, 2015)
The case of United RWAs Joint Action vs. Union of India and Others, decided on October 30, 2015,
concerns two main questions:
Whether, according to Section 20(1) of the Comptroller and Auditor Generals' (Duties, Powers and
Conditions of Service) Act, 1971 (CAG Act), the Comptroller and Auditor General of India (CAG) can be
requested to audit the accounts of Distribution Companies (DISCOMs) responsible for electricity
distribution in Delhi, which operate as public-private partnerships with 51% shares held by private entities
and 49% by a company wholly owned by the Government of National Capital Territory of Delhi (GNCTD).
If such an audit is permissible, whether the decision to request the audit should be made by the
Administrator acting alone or in consultation with the Council of Ministers of GNCTD.
Before addressing these issues, the court refers to Articles 149 and 151 of the Indian Constitution, which
outline the duties and powers of the Comptroller and Auditor-General. These articles empower the CAG to
perform duties and exercise powers concerning the accounts of the Union, States, and other authorities
as prescribed by law.
Section 20(2) of the CAG Act allows the CAG to propose to the President, Governor, or Administrator to
audit bodies or authorities not covered by law if significant government investments are involved.
However, such audits can only be conducted if deemed expedient in the public interest after providing the
concerned body or authority with a reasonable opportunity to make representations.
The court's analysis focuses on interpreting these constitutional provisions and statutory laws to
determine the legality and procedural requirements for auditing DISCOMs in Delhi and deciding who
holds the authority to request such audits.
Conclusion
In conclusion, the Comptroller and Auditor General (CAG) of India, as enshrined in Article 148 of the Indian
Constitution, holds a pivotal role in the governance structure of the country. The CAG operates
autonomously to safeguard public finances and scrutinize government accounts, ensuring transparency
and accountability in the administration of public funds. Article 149 delineates the responsibilities and
authority of the CAG, emphasizing the examination of financial matters at both the Union and State levels.
The CAG's primary objective is to maintain independence, free from executive control, with a removal
process meticulously outlined to preserve the institution's integrity. Through financial, compliance, and
performance audits, the CAG ensures adherence to laws and regulations and evaluates the effectiveness
of government programs. Audit reports, presented to the President, Governors, or Administrators, serve
as essential tools for fostering transparency and accountability in governance.
Moreover, the CAG plays a proactive role in post-audit monitoring to ensure the implementation of its
recommendations, thereby enhancing government operations, financial control, and openness. The
recommendations provided by the CAG focus on improving the efficiency and efficacy of government
programs and fostering responsible budgetary management.
Despite challenges such as obtaining necessary documents and making reports, the CAG continues to
fulfill its noble duties. Reforms aimed at enhancing the CAG's powers and access to information are
necessary to further improve transparency and accountability in the system.
The role of the CAG in Indian democracy is indispensable, aligning with the principles of good governance
and serving as a cornerstone for ensuring fiscal discipline and probity in public administration. Through its
audits and reports, the CAG contributes significantly to strengthening democratic institutions and
promoting public trust in the governance process.