All questions of Comptroller and Auditor General of India for UPSC CSE Exam

The correct answer is option 'C': Approving the expenditure from the public exchequer before it is committed. The Comptroller and Auditor General (CAG) is an independent constitutional authority in India responsible for ensuring transparency and accountability in the financial operations of the government. Let's understand the functions of the CAG in detail:

Auditing all expenditure from the Consolidated Fund of India:
The CAG audits all expenditures made from the Consolidated Fund of India. The Consolidated Fund of India is the main account of the government where all revenues, loans raised, and money received by the government are credited, and from which all government expenditure is made. The CAG ensures that the funds from the Consolidated Fund are spent in accordance with the approved budget and in compliance with financial rules and regulations.

Auditing the receipts and expenditure of all bodies and authorities substantially financed from the Central or State revenues:
The CAG also audits the financial transactions of bodies and authorities that receive substantial financial support from the Central or State governments. This includes government departments, public sector undertakings, autonomous bodies, and other entities that receive funding from the government. The CAG examines their receipts, expenditures, and financial statements to ensure proper utilization of public funds.

Advising the President with regard to the prescription of the form in which the accounts of the Centre and States shall be kept:
The CAG advises the President on matters related to the accounting procedures and methods to be followed by the Centre and States. This includes prescribing the format and standards for maintaining accounts, financial reporting, and auditing practices. The aim is to ensure uniformity and transparency in the accounting practices of the government.

Now, let's understand why option 'C' is not a function of the CAG:

Approving the expenditure from the public exchequer before it is committed:
The CAG does not have the authority to approve or disapprove expenditure from the public exchequer before it is committed. The responsibility for approving expenditures lies with the executive branch of the government. The role of the CAG is to audit and review the expenditure after it has been incurred to ensure its legality, regularity, and propriety.

In conclusion, while the CAG plays a crucial role in auditing government finances and ensuring accountability, it does not have the power to approve or disapprove expenditure before it is committed.

Article 148: Overview
Article 148 of the Indian Constitution specifically addresses the appointment, oath, and conditions of service of the Comptroller and Auditor General (CAG) of India. This article plays a crucial role in defining the framework within which the CAG operates.
Key Provisions of Article 148

• Appointment: The President of India appoints the CAG, ensuring that this significant position is filled with an individual of high integrity and competence.
• Tenure: The CAG holds office for a term of six years, but he or she can retire earlier or be removed under specific circumstances.
• Oath of Office: Before assuming office, the CAG must take an oath to uphold the Constitution and perform duties faithfully, reinforcing the importance of accountability in public service.
• Conditions of Service: The conditions of service, including remuneration and other benefits, are determined by the President, ensuring that the CAG is adequately supported while maintaining independence from government influence.
• Independence: Article 148 emphasizes the independence of the CAG, which is vital for maintaining transparency and accountability in government financial operations.

Importance in Governance
The CAG plays a pivotal role in auditing the accounts of the Union and State governments, thereby ensuring the proper utilization of public funds. This auditing function is essential for fostering accountability and integrity in public administration, ultimately contributing to good governance.
In summary, Article 148 lays the foundation for the role of the Comptroller and Auditor General in India, emphasizing the importance of accountability and independence in the financial oversight of government activities.

The Comptroller and Auditor General (CAG) is an independent constitutional authority responsible for conducting audits and ensuring transparency and accountability in the financial operations of the government. In the case of audit reports relating to the accounts of a State, the CAG submits these reports to the Governor of that particular State.

The answer to this question is option 'B' - The Governor. Let's understand why:

1. Role of the CAG:
- The CAG is appointed by the President of India and works under the provisions of the Constitution.
- The primary role of the CAG is to audit the accounts of the Union government and the State governments.
- The CAG acts as the guardian of the public purse and ensures that public funds are utilized efficiently and effectively.
- The CAG also plays a crucial role in holding the government accountable for its financial decisions and actions.

2. Audit Reports:
- The CAG conducts various types of audits, including financial audits, performance audits, and compliance audits.
- After completing an audit, the CAG prepares a report that highlights the findings, observations, and recommendations.
- These audit reports provide an independent assessment of the financial operations of the government and help in identifying any irregularities, inefficiencies, or mismanagement of funds.

3. Submission of Audit Reports:
- As per the Constitution, the CAG submits the audit reports to the President or the Governor, depending on the nature of the audit.
- In the case of audit reports relating to the accounts of a State, the CAG submits these reports to the Governor of that particular State.
- The Governor acts as the constitutional head of the State and represents the President at the State level.
- The submission of audit reports to the Governor ensures that the State government is made aware of the findings and observations of the CAG.

4. Governor's Role:
- The Governor acts as a link between the State government and the President.
- The Governor is responsible for ensuring the proper functioning of the State government and safeguarding the interests of the State.
- By receiving the audit reports from the CAG, the Governor can assess the financial performance of the State government and take necessary actions.
- The Governor may forward these reports to the State Legislature, which consists of the Legislative Assembly and the Legislative Council, if applicable.

In conclusion, the CAG submits his audit reports relating to the accounts of a State to the Governor of that State. This ensures that the State government is informed about the findings and recommendations of the CAG and can take appropriate measures to address any financial irregularities or inefficiencies.

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.

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.

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.