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CAG ::: M LAXMIKANTH





Chapter 49
Comptroller and Auditor General of India Ar 148
Independent pillar = SC + UPSC + EC + CAG
Oath = To uphold the constitution like SC (President = to execute the constitution).


COMPOSITION
CAG
S/UPSC, NCST,NCSC EC (Click here)
Appointment
By President
(same =UPSC/SPSC/CIC/SIC/CAG/NHRC/SHRC/CVC)
Same
Tenure
6 year or 65 Age
--UPSC Same
--SPSC 6year /62 Age
--NCST,NCSC =unknown.
EC= not mentioned
Removal
By President like SC judges
(same =UPSC/SPSC/CIC/SIC/CAG/NHRC/SHRC/CVC)
Same= EC                                         
Ground
Misbehavior + Incapacity (= SC judges)
--Same=EC
--S/UPSC = condition by SC (extra grouds @ president)


INDEPENDANCE
CAG
S/UPSC,    EC
Security of tenure
yes
Yes
Not eligible for any office under GOI/State
Yes
EC=Yes
S/UPSC = Yes(conditional)
Salary= judge of SC
Yes
EC=Yes
S/UPSC =No(by President)
Salary+Expanses+Allowances =Charged on Consolidated Fund
Yes
Yes (SPSC=State consolidated fund)
Service condition of members determined by President on advice of its Chief
Yes
Yes

Duties and Powers:

--Audits “Consolidated Fund of India/State/UT(with legislative assembly)”.
--Audits “Contingency Fund of India/State/UT”.
--Audits “Public Accounts of India/State/UT”.

--Audits =All receipts + expenditure + of Central/State Gov.

--Audits= all trading+Manufacturing+Profit+Loss Account/Balance sheet/other subsidiary account, Under Central/State Gov.
--Audits= debt+sinking fund+deposits+remittance = by Centre/State =If required by President.
--Audits:
      >Bodies/Authorities= substantially financed by Centre/State .
      >Gov companies.
      >Other corporation + bodies = when required by Law.
--Submits 3 report=Appropriation(actual exp Vs Sanctioned by Parliament)+finance +Public Undertaking.
--Submits the report of Centre to President==who places before Parliament.
--Submits the report @ State to Governor= who places in Legislative assembly.

--He certifies the net proceed of any tax or duty(net proceed=proceed of tax/duty – cost of collection).

--Guide + friend + philosopher =of  PAC(setup under GOA 1919;Proportional rep; chairmen=Leader of Opp; 1 year term).


Role:
--Financial accountability of Executive to Parliament.
--Freedom of audit of Expenditure > receipt .
--RAFAEL : audit of Expenditure = CAG decides scope + frames his own audit code & manual.
                  >For other Audits’ Scope+Rule Manual = approval of Executive gov.
--money spent= Legal + Purpose (as per parliament).

--Propriety Audit:
           >He can look into “Wisdom + faithfulness + efficiency of exp” = to determine wastefulness.
           >its not Legal duty(obligatory or discretionary )

Limitation:
--Can’t audit “Expenditure of Secret Service”
--must accept the report of Gov.
--In Britain CAG’s approval is required for even withdrawal of money of Funds.
     >While Indian CAG has no such role…Post mortem audit.



CAG and Corporate:PANDING


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