Mains Practice Questions

Approach

• Introduce the answer by mentioning Article related to the CAG
• Validate Dr. B.R. Ambedkar’s statement using key arguments
• Conclude suitably.

Introduction

The Constitution of India (Article 148) provides for an independent office of the Comptroller and Auditor General of India. It is a crucial constitutional authority responsible for overseeing the financial integrity and accountability of the Indian government.

• Dr. B.R. Ambedkar, the chief architect of the Indian Constitution, emphasized the pivotal role of CAG by stating that it is probably the most important officer under the Constitution of India.

Body

CAG as Probably the Most Important Office of Constitution of India:

• Guardian of Public Purse: The CAG audits the accounts of the Union government, state governments, union territory having a legislative assembly and public sector undertakings ensuring that public funds are utilized efficiently, effectively, and for the intended purposes.
  • For example, the CAG's recent audit of the Ayushman Bharat - Pradhan Mantri Jan Aarogya Yojana stated that 7.5 lakh people in the database were linked to the same mobile number.
• Independence and Impartiality:The CAG is appointed by the President of India and can be removed only through a process similar to that of a Supreme Court judge, ensuring it can operate without interference from the executive or other branches of government.
• Head of Indian Audit and Accounts Department: The CAG heads the Indian Audit and Accounts Department that plays a crucial role in upholding financial accountability and promoting transparency across various levels of governance.
• Advisor to Parliament: The CAG's audit reports and recommendations serve as valuable inputs for Parliamentary committees like the Committee on Public Undertakings (COPU).
  • He acts as a guide, friend and philosopher of the Public Accounts Committee of the Parliament, this way CAG serves as a facilitator for the legislature to exercise control over the executive.
• Certification of Net Proceeds: The CAG ascertains and certifies the net proceeds of any tax or duty (Article 279). His certificate is final in this case.

Conclusion

Therefore, Dr. B.R. Ambedkar's statement emphasizing the CAG's importance in the Indian Constitution is well-founded. Upholding the CAG's position, authority, and independence remains essential for maintaining the integrity of public finance and fostering trust in the government's financial management system.