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Roles and Responsibilities of CAG in india

CAG is a supreme Audit Institutions established under the guiding principle of Act—148 of Indian constitution, which audit all the concepts and expenditure of

Government of India and State Government and also those bodies which are financed by the foreign state.

However, the Indian constitution does not need to mention about powers, function, responsibility, therefore, our India Parliament passed. CAG Act—1971. But in a nutshell role of CAG can be devised.


Related to powers:

  • It is a supreme Audit body and India which Audits the accounts of a sovereign state and gives respect to the President of India and the president placed it in parliament house.

Therefore, it makes responsible the executive towards the legislative / indirectly public of India.

  • Indirectly through its respect, it negotiates unnecessary expenditure of the government and related bodies.
  • Since CAG does not responsible to Prime Minister and its cabinet. So, it deemed as faithful, unpolitical, non-based Institution. (Shift of the culture of Institution to the culture of justification)
  • CAG is also having quasi-judicial powers in it has more Justification.

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Domifications related to power:

  • CAG class, not audit public sector banks, govt corporation etc. Whom the government helps less than 50% of the shoes.
  • Although CAG has Audit powers it looks at any powers to enforce its findings.
  • It has the power of the Audit whom valuable money already has been spent (post facto) but has no power to Audit before expending – which provide more room for scolding exp 2G spectrum.
  • Sometimes it falls under centaury because it is appointed by the Government 50 token as the toothless institution.
  • It powers are also limited in the PPP sector – exp when a marine company D.P would deny CAG’s to do an audit its account wherein GOJ nod its stroke.

Related to functions:

  • The act 1971, goonies CAG audit functions over the receipt and expedite from the consolidated fund of India (Central State, Tarentum), contingency fund, all government companies, etc.
  • Ramifications Related to functions
  • Over bordered by work and has uncles’ staff.
  • Has no independent infrastructure, embedded in finance ministry’s infrastructure.
  • Treated as an alien custodian in PPP matter.
  • CAG is an Independent body but its repost treated as a political football so sometimes it accused, uncle’s (however it is not) as predatory administrative supercilium.

Related to Responsibility:

  • However, it gives repost to the president but does not respond to him/has. His/her is indirectly responsible to the Parliament of India. Since, its ammunitions are decided by Parliament which is changed from a consolidated fund of India and also in case of misbehaviour’s, incapacity. Parliament initiates the process of impeachment.

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Controversy related to the responsibility of CAG:

  • Sometime clue to miscalculation exp 2G soon reports.
  • It was alleged that CAG has no authority or right to comment on the policy of the government (Toothless Institutions)
  • Reports are the tabloid before President in delay
  • It dampens the risk-taking capabilities and tendency to take a new initiative.
  • On the nonfaces in the appointment of CAG
  • When CAG joins any Government post often settlement.

CAG acts as custodian on the exchequer of Government. The license present in the Institutions never has meant that it has been useless, reform in the constitution is the priority of today and make the dynamic nation of Institution these by allegation on Institution on Institution can be stopped


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