The Importance of Comptroller & Auditor General can be traced in the present Indian context

The terms and conditions of the office of CAG clearly explain its importance in ensuring financial control of the administration which is the bulwark of a parliamentary democracy.

The constitution of India under Article 148 provides for an independent office of CAG. H is the head of the Indian Audits and Accounts Department. He is the guardian of the public purse and controls the country's entire financial system at both levels -the center and the state.

Dr. B.R. Ambedkar said that the CAG shall be the most important officer under the constitution of India.

• The constitution provides for the president to appoint a comptroller and auditor general.

• CAG shall be removed only in the same manner as the judges of the supreme court.

• To ensure the sanctity of the office CAG has been made ineligible for any office under the government of India or any state government.

• The form in which the union and states' accounts are maintained is determined by the president on the advice of CAG.

• The reports of 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.

• All the union and the state government departments are subject to the audit of the CAG, including autonomous bodies financed from collaboration or state revenues and companies where equity participation by the government is over 51%.

The Constitution of India visualizes the CAG to be the Comptroller as well as the Auditor General of India. However, in practice, the CAG is only fulfilling the auditor's role as, the CAG has no control over the issue of money from the consolidated fund and many departments are authorized to draw money by issuing cheques without specific authority from the CAG, who is concerned only at the audit stage when the expenditure has already taken place. In other words in Britain, the executive can draw money from the public exchequer only with the approval of their Comptroller & Auditor General.

He audits the accounts related to all expenditures from the consolidated fund of India, the consolidated fund of each state, and each union territory having a legislative assembly.

He audits the accounts of any other authority or office when asked to do so by the concerned president or the governor of a state.

He submits his audit reports relating to the accounts of the state to the governor who shall in turn place them before the state legislatures.

CAG occupies a unique place in Indian Democracy and the constitution has envisioned a pro-active and all-encompassing role to be played by CAG.

-A Blog by Jitisha .S. Hiremath..