All questions of Comptroller and Auditor General of India for BPSC (Bihar) Exam

The Difference between CAG of India and CAG of UK

The Comptroller and Auditor General (CAG) is the supreme audit institution in India and the UK. However, there are some differences between the two offices. The main difference is as follows:

CAG of India is not a member of Parliament
The CAG of India is not a member of the Parliament, while the CAG of the UK is a member of the House of Commons. The CAG of India is an independent constitutional authority appointed by the President of India, whereas the CAG of the UK is appointed by the Queen on the recommendation of the Prime Minister. The CAG of India has a fixed tenure of six years or until the age of 65, whichever is earlier. On the other hand, the CAG of the UK holds the office until retirement age, which is 60 years.

Other Differences
Apart from the above difference, there are some other differences between the CAG of India and the CAG of the UK, which are as follows:

- The CAG of India has the power of both Comptroller and Auditor General, while the CAG of the UK only has the power of an Auditor General.
- The CAG of India audits the accounts before the expenditure is committed, while the CAG of the UK audits the accounts ex-post facto. In other words, the CAG of India audits the accounts before the money is spent, while the CAG of the UK audits the accounts after the money has been spent.
- The CAG of India has the power to audit the accounts of all authorities and bodies substantially financed by the government, while the CAG of the UK has a limited mandate to audit the central government departments and agencies.
- The CAG of India is responsible for the audit of the states and union territories as well, while the CAG of the UK only audits the central government.

Conclusion
In conclusion, while the CAG of India and the CAG of the UK share some similarities in terms of their roles and responsibilities, there are some significant differences between the two offices, with the most notable being that the CAG of India is not a member of Parliament.

Explanation:

The Comptroller and Auditor General (CAG) of India is an independent constitutional body responsible for auditing the accounts of the government and ensuring transparency and accountability in its financial operations. The CAG has been given a broad mandate by various sources, including the Constitution, Acts of Parliament, and other laws related to financial management and accountability.

The sources of the CAG's audit mandate are as follows:

a) The Constitution (Articles 148 to 151): The Constitution of India provides for the appointment and powers of the CAG. Articles 148 to 151 deal with the appointment, duties, and powers of the CAG.

b) The Comptroller and Auditor Generals (Duties, Powers, and Conditions of Service) Act, 1971: This Act lays down the specific duties, powers, and conditions of service of the CAG. It defines the scope of the CAG's audit functions, including the audit of accounts of all departments and offices of the government, the audit of public corporations and autonomous bodies, and the audit of grants and loans given by the government.

c) The Right to Information Act, 2005: This Act provides for the right of citizens to access information held by public authorities, including the CAG. While this Act does not specifically give the CAG its audit mandate, it does enable citizens to access information related to the CAG's audit reports and findings.

d) Other Acts and laws related to financial management and accountability: The CAG's audit mandate is also derived from various other Acts and laws related to financial management and accountability, such as the Indian Audit and Accounts Act, 1919, the Fiscal Responsibility and Budget Management Act, 2003, and the Public Financial Management System (PFMS).

Therefore, option (C) is the correct answer as the Right to Information Act, 2005 is not a direct source of the CAG's audit mandate, but rather a means for citizens to access information related to the CAG's audit reports and findings.

Introduction:
The Comptroller and Auditor General (CAG) of India is the guardian of the public purse and the supreme audit institution in the country. The CAG is responsible for auditing the accounts of the central and state governments, ensuring transparency and accountability in the financial operations of the government.

Current CAG of India:
The current Comptroller and Auditor General (CAG) of India is Girish Chandra Murmu. He assumed office on August 8, 2020.

Background of Girish Chandra Murmu:
Girish Chandra Murmu is an Indian Administrative Service (IAS) officer from the Gujarat cadre. He belongs to the 1985 batch of the IAS. Murmu has held several important positions in the government before being appointed as the CAG of India.

Career Highlights:
- Murmu has served in various capacities in the Gujarat government, including as the Principal Secretary to the Chief Minister, Secretary in the Finance Department, and Chairman of the Gujarat State Electricity Board.
- He has also held key positions at the central government level, including as the Joint Secretary in the Department of Expenditure, Ministry of Finance, and as the Additional Secretary in the Department of Financial Services, Ministry of Finance.
- Murmu gained significant experience in the field of finance and administration during his tenure in the government.

Role and Responsibilities of the CAG:
- The CAG is responsible for auditing the accounts of the central and state governments and ensuring that public funds are utilized efficiently and effectively.
- The CAG examines the legality, regularity, and propriety of government transactions and reports any irregularities or financial mismanagement.
- The CAG also plays a crucial role in promoting transparency and accountability in the financial operations of the government.
- The CAG's reports are presented to the Parliament and State Legislatures, and they serve as important documents for assessing the financial performance of the government.

Conclusion:
Girish Chandra Murmu, an experienced bureaucrat, currently serves as the Comptroller and Auditor General (CAG) of India. As the CAG, he plays a vital role in ensuring transparency and accountability in the financial operations of the government. His extensive experience in finance and administration makes him well-suited for this important position.

The Correct answer is option 'B' - 1958.

Explanation:

The Comptroller and Auditor General (CAG) is an independent constitutional authority responsible for auditing the accounts of the Union and State governments in India. The jurisdiction of the CAG is determined by the Constitution of India.

In the case of Jammu and Kashmir, the jurisdiction of the CAG was extended in 1958. Here is a detailed explanation of the events leading to the extension of CAG's jurisdiction in Jammu and Kashmir:

1. Background: The Constitution of India, which came into effect on January 26, 1950, provided for the appointment of a CAG to audit the accounts of the Union and State governments. However, the application of the CAG's jurisdiction to the state of Jammu and Kashmir was not automatic.

2. Special Status of Jammu and Kashmir: Jammu and Kashmir had a special status under Article 370 of the Constitution of India, which granted it a certain degree of autonomy. This special status created some complications regarding the applicability of central laws and institutions, including the CAG, to the state.

3. The Delhi Agreement of 1952: In 1952, the Government of India and the Government of Jammu and Kashmir signed the Delhi Agreement, which aimed to define the relationship between the Union and the state. The agreement provided for the extension of several central laws and institutions to the state, including the CAG.

4. The Constitution (Application to Jammu and Kashmir) Order, 1954: In 1954, the President of India issued an order under Article 370, known as the Constitution (Application to Jammu and Kashmir) Order, 1954. This order extended several provisions of the Indian Constitution to the state, including Article 148, which deals with the office of the CAG.

5. The Comptroller and Auditor General's (Duties, Powers, and Conditions of Service) Bill, 1958: In 1958, the Parliament passed the Comptroller and Auditor General's (Duties, Powers, and Conditions of Service) Bill, which provided for the extension of the CAG's jurisdiction to Jammu and Kashmir.

6. CAG's jurisdiction extended to Jammu and Kashmir: As a result of the Delhi Agreement, the Constitution (Application to Jammu and Kashmir) Order, 1954, and the Comptroller and Auditor General's (Duties, Powers, and Conditions of Service) Bill, 1958, the jurisdiction of the CAG was extended to Jammu and Kashmir.

Therefore, the correct answer is option 'B' - 1958.

Procedure for Removal of the CAG of India:

The Comptroller and Auditor General (CAG) of India is an important constitutional authority responsible for auditing the accounts of the government and ensuring the proper utilization of public funds. The procedure for the removal of the CAG is outlined in Article 148(1) of the Constitution of India.

Article 148(1) of the Indian Constitution:
"The CAG shall only be removed from office in like manner and on like grounds as a judge of the Supreme Court."

Explanation:

The removal of the CAG of India can only be done in a manner similar to that of a judge of the Supreme Court. This means that the removal process must follow the same principles and procedures as the removal of a Supreme Court judge.

Comparison with the Removal of a Supreme Court Judge:

The procedure for the removal of a Supreme Court judge is mentioned in Article 124(4) of the Indian Constitution. According to this provision, a judge of the Supreme Court can be removed from office only through the process of impeachment. The impeachment process involves the following steps:

1. Initiation of the Process: The process of removal can be initiated by either House of Parliament (Lok Sabha or Rajya Sabha) by presenting a resolution for the removal of the judge.

2. Investigation: Once the resolution is presented, an inquiry committee is formed to investigate the allegations made against the judge. The committee consists of three members - the Chief Justice of India or a judge nominated by him, a judge of the Supreme Court, and a distinguished jurist.

3. Recommendation by the Committee: After conducting the inquiry, the committee submits its report, which includes its findings and recommendations, to the Parliament.

4. Parliament Proceedings: The resolution for removal is then taken up for discussion and voting in the Parliament. It requires a special majority for the resolution to be passed - a majority of the total membership of each House and a majority of not less than two-thirds of the members present and voting.

5. Presidential Consent: If the resolution is passed by both Houses of Parliament, it is presented to the President for his/her assent. Once the President gives his/her assent, the judge stands removed from office.

Application to the Removal of the CAG:

As per Article 148(1) of the Constitution, the removal of the CAG of India must follow the same procedure as the removal of a Supreme Court judge. Therefore, if there are grounds for the removal of the CAG, the process would involve the initiation of a resolution by either House of Parliament, followed by investigation, recommendation by a committee, parliamentary proceedings, and finally, presidential consent.

Hence, option C, "By the President in accordance with the procedure mentioned in the Constitution," is the correct answer.