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Comptroller and Auditor General of India

The Comptroller and Auditor General of India is the supreme audit institution of India, established under Article 148 of the Constitution of India. They are empowered to audit all receipts and expenditure of the Government of India and the State Governments, including those of autonomous bodies and corporations substantially financed by the government. The CAG is also the statutory auditor of Government-owned corporations and conducts supplementary audit of government companies in which the government has an equity share of at least 51 percent or subsidiary companies of existing government companies. The CAG is also the statutory auditor of the Lokpal.[4]

Comptroller and Auditor General of India
भारत के नियंत्रक और महालेखा परीक्षक
Incumbent
Girish Chandra Murmu, IAS
since 8 August 2020
AbbreviationCAG
Reports toPresident of India
ResidenceNew Delhi, Delhi
NominatorPrime Minister of India
AppointerPresident of India
Term length6 yrs or up to 65 yrs of age
(whichever is earlier)
Constituting instrumentArticle 148 of the Constitution of India
Inaugural holderV. Narahari Rao
DeputyDeputy Comptrollers and Auditors General of India
Salary250,000 (US$3,100) per month[1][2][3]
WebsiteOfficial Website

The reports of the CAG are laid before the Parliament/Legislatures and are being taken up for discussion by the Public Accounts Committees (PACs) and Committees on Public Undertakings (COPUs), which are special committees in the Parliament of India and the state legislatures. The CAG is also the head of the Indian Audit and Accounts Department, the affairs of which are managed by officers of Indian Audit and Accounts Service, and has 43,576 employees across the country (as on 01.03.2020).

In 1971, the central government enacted the Comptroller and Auditor General of India (Duties, Powers, and Conditions of Service) Act, 1971. In 1976, CAG was relieved from accounting functions.[5] Articles 148 – 151 of the Constitution of India deal with the institution of the CAG of India.

The CAG is ranked 9th and enjoys the same status as a sitting judge of Supreme Court of India in order of precedence. The former Lt. Governor of UT of Jammu Kashmir G. C. Murmu is the current CAG of India.[6][7] He assumed office on 8 August 2020, and is the 14th CAG of India.

Office of CAG edit

Appointment edit

The Comptroller and Auditor-General of India is appointed by the President of India.[8]

Oath or affirmation edit

"I,(name of the person being appointed), having appointed Comptroller and Auditor-General of India do swear in the name of God/solemnly affirm that I will bear true faith and allegiance to the Constitution of India as by law established, that I will uphold the sovereignty and integrity of India, that I will duly and faithfully and to the best of my ability, knowledge and judgement perform the duties of my office without fear or favour, affection or ill-will and that I will uphold the Constitution and the laws."

Duties of the CAG edit

As per the provisions of the constitution, the CAG's (DPC) (Duties, Powers and Conditions of Service) Act, 1971 was enacted. As per the various provisions, the duties of the CAG include the audit of:

  • Receipts and expenditure from the Consolidated Fund of India and of the State and Union Territory having legislative assembly.
  • Trading, manufacturing, profit and loss accounts and balance sheets, and other subsidiary accounts kept in any Government department; Accounts of stores and stock kept in Government offices or departments.
  • Government companies as per the provisions of the Companies Act, 2013
  • Corporations established by or under laws made by Parliament in accordance with the provisions of the respective legislation.
  • Authorities and bodies substantially financed from the Consolidated Funds of the Union and State Governments. Anybody or authority even though not substantially financed from the Consolidated Fund, the audit of which may be entrusted to the CAG.
  • Grants and loans given by Government to bodies and authorities for specific purposes.
  • Entrusted audits e.g. those of Panchayati Raj Institutions and Urban Local Bodies under Technical Guidance & Support (TGS).

Compensation edit

The salary and other conditions of service of the CAG are determined by the Parliament of India through the Comptroller and Auditor-General (Duties, Powers and Conditions of Service) Act, 1971. His salary is the same as that of a judge of the Supreme Court of India. Neither the salary nor the rights of the CAG in respect of leave of absence, pension or age of retirement can be varied to his disadvantage after his appointment. He is not eligible for further office either under the Government of India or under the government of any state after he has ceased to hold his office. These provisions are in order to ensure the independence of CAG.[3][9]

Salary of CAG
Date Salary
1 January 2016 250,000 (US$3,100)[1][2]

Removal edit

The CAG can be removed only on an address from both houses of parliament on the ground of proved misbehavior or incapacity. The CAG vacates the office on attaining the age of 65 years or 6-year term, whichever is earlier or by impeachment proceedings.

Scope of audits edit

Audit of government accounts (including the accounts of the state governments) in India is entrusted to the CAG of India who is empowered to audit all expenditure from the Consolidated Fund of the union or state governments, whether incurred within India or outside, all revenue into the Consolidated Funds and all transactions relating to the Public Account and the Contingency Funds of the Union and the states. Specifically, audits include:

In addition, the CAG also executes performance and compliance audits of various functions and departments of the government. Recently, the CAG as a part of thematic review on "Introduction of New Trains" is deputing an auditors' team on selected trains, originating and terminating at Sealdah and Howrah stations, to assess the necessity of their introduction.[10] In a path-breaking judgement, the Supreme Court of India ruled that the CAG General could audit private firms in revenue-share deals with government.

The CAG has been a regular member of the United Nations' Panel of External Auditors, and has previously served as the chairman of its board of auditors, after being elected in 2011.[11][12] The CAG is at present serving as external auditor of two UN organisations:[13]

  • Food and Agriculture Organization of the United Nations (FAO)
  • World Health Organization (WHO)

Suggested Reforms edit

As the CAG, Vinod Rai was constantly in the limelight for its reports exposing mega corruption, particularly in 2G spectrum case, Commonwealth Games scam, Coal mine allocation scam and others.[14][15] In November 2009, the as CAG, he requested the government to amend the 1971 Audit Act to bring all private-public partnerships (PPPs), Panchayati Raj Institutions and societies getting government funds within the ambit of the CAG. The amendment further proposes to enhance CAG's powers to access information under the Audit Act. In the past, almost 30% of the documents demanded by CAG officials have been denied to them.[16] The PPP model has become a favourite mode of executing big infrastructure projects worth millions of rupees and these projects may or may not come under the audit purview of the CAG, depending on sources of funds and the nature of revenue sharing agreements between the government and the private entities. As of 2013, it is estimated that 60 percent of government spending does not come under the scrutiny of the CAG.[17]

In June 2012, Lal Krishna Advani, a veteran Indian politician and former Deputy Prime Minister of India (as well as former Leader of the Opposition in Indian Parliament),[18] suggested that CAG's appointment should be made by a bipartisan collegium consisting of the prime minister, the Chief Justice of India, the Law Minister and the Leaders of the Opposition in the Lok Sabha and the Rajya Sabha.[19][20] Subsequently, M Karunanidhi, the head of Dravida Munnetra Kazhagam (DMK) party and five times Chief Minister of Tamil Nadu,[21] supported the suggestion. Advani made this demand to remove any impression of bias or lack of transparency and fairness because, according to him, the current system was open to "manipulation and partisanship".[19][20] Similar demand was made by many former CEC's such as B B Tandon, N Gopalaswamy and S Y Quraishi;[22] however, the government did not seem too keen.[23]

CPI MP Gurudas Dasgupta wrote a letter to the PM and demand CAG be appointed by the collegium of consisting the PM, the CJI and the leader of the opposition in Lok Sabha but the PM declined. Former CAG V. K. Shunglu has suggested in its CWG scam report that CAG be made a multi-member body.[24]

PMO Minister V.Narayanasamy in his interview with PTI said Government is considering the Shunglu panel report but PM and Finance Minister declined it. Later V. Narayanasamy said he misquoted but PTI reaffirmed it.[25]

Prominent audit reports edit

"CAG is not a munimji or an accountant or something like that... He is a constitutional authority who can examine the revenue allocation and matters relating to the economy. CAG is the principal auditor whose function is to go into the economy, effectiveness and efficiency of the use of resources by the government. If the CAG will not do, then who else will do it"

– Observation of a bench of Supreme Court of India while dismissing a petition challenging CAG reports on 2G spectrum, Coal Blocks Allotment, etc.[26]

2G Spectrum allocation edit

A CAG report on issue of Licences and Allocation of 2G Spectrum[27] resulted in a huge controversy. The report estimated that there was a presumptive loss of 176,600 crore (US$22 billion) by the United Progressive Alliance (UPA) government.[28] In a chargesheet filed on 2 April 2011 by the investigating agency Central Bureau of Investigation (CBI), the agency pegged the loss at 31,000 crore (US$3.9 billion)[29]

All the speculations of profit, loss and no-loss were put to rest on 2 February 2012 when the Supreme Court of India on a public interest litigation (PIL) declared allotment of spectrum as "unconstitutional and arbitrary" and quashed all the 122 licenses issued in 2008 during tenure of A. Raja (then minister for communications & IT in the UPA government) the main accused.[30] The court further said that A. Raja "wanted to favour some companies at the cost of the public exchequer" and "virtually gifted away important national asset".[31]

Revenue loss calculation was further established on 3 August 2012 when according to the directions of the Supreme Court, Govt of India revised the reserve price for 2G spectrum to 14,000 crore (US$1.8 billion).[32][33]

However, the special court in New Delhi acquitted all accused in the 2G spectrum case including prime accused A Raja and Kanimozhi on December 21, 2017, the verdict was based on the fact that CBI could not find any evidence against the accused in those 7 years. Per the judgement, "Some people created a scam by artfully arranging a few selected facts and exaggerating things beyond recognition to astronomical levels."

Coal mine allocation edit

A 2012 CAG report on coal mine allocation[34] received massive media and political reaction as well as public outrage. During the 2012 monsoon session of the Parliament, the BJP protested the government's handling of the issue demanding the resignation of the prime minister and refused to have a debate in the Parliament. The deadlock resulted in Parliament functioning only seven of the twenty days of the session.[35][36]

The CAG report criticised the government by saying it had the authority to allocate coal blocks by a process of competitive bidding, but chose not to.[37] As a result, both public sector enterprises (PSEs) and private firms paid less than they might have otherwise. In its draft report in March, the CAG estimated that the "windfall gain" to the allocatees was 1,067,300 crore (US$130 billion).[37] The CAG Final Report tabled in Parliament put the figure at 185,600 crore (US$23 billion)[38]

While the initial CAG report suggested that coal blocks could have been allocated more efficiently, resulting in more revenue to the government, at no point did it suggest that corruption was involved in the allocation of coal. Over the course of 2012, however, the question of corruption came to dominate the discussion. In response to a complaint by the BJP, the Central Vigilance Commission (CVC) directed the CBI to investigate the matter. The CBI named a dozen Indian firms in a First Information Report (FIR), the first step in a criminal investigation. These FIRs accuse them of overstating their net worth, failing to disclose prior coal allocations, and hoarding rather than developing coal allocations.[39][40] The CBI officials investigating the case have speculated that bribery may be involved.[39]

Fodder scam edit

The scandal was first exposed due to the CAG report in the matter in December 1995. The report alleged of fraudulent withdrawal of government funds worth 950 crore (US$120 million) in the Bihar animal husbandry department against non-existent supplies of fodder and medicines.[41] Subsequently, based on Patna High Court's orders, CBI investigated the case and registered as many as 63 cases. Many accused have been convicted while many cases are still under trial.[42]

Krishna-Godavari (KG) D-6 gas block edit

The oil ministry imposed a fine of ₹7,000 crores on Mukesh Ambani's company for the sharp drop in production of gas and violations mentioned in CAG's 2011 report. Oil ministry did not approve company's US$7.2 billion stake in deal with BP.[43][44][45] So Jaipal Reddy known for his honesty was shifted from oil ministry to the Science and Technology ministry owing to pressure from Reliance group of Industries.[46][47][48] RIL allowed the CAG to begin the audit in April this year after stalling it for a year. But unresolved issues could stall audit of KG Basin again.[49] Then Government appointed Defence Secretary Shashikant Sharma as new CAG to audit KG Basin, said Prashant Bhushan.[50] In KG D-6, most of the cost had been recovered by the private player and the increase in price would only go as profit. About 90% of receipts from K-G D-6 were so far booked as expenditure and in the remaining 10%, only 1% was paid to the government and rest 9% went to the operator as profit.[51]

List of CAGs of India edit

Auditor-General of India (1860-1950)
No. Auditor General of India Tenure began Year tenure ended
1 Edmund Drummond 1860 1862
2 R. P. Harrison 1862 1867
3 E. F. Harrison 1867 1879
4 W. Waterfield 1879 1881
5 James Westland 1881 1889
6 E. Gay 1889 1891
7 S. Jacob 1891 1898
8 Arthur Frederick Cox 1898 1906
9 O. J. Barrow 1906 1910
10 Robert Woodburn Gillan 1910 1912
11 Sir Frederic Gauntlett 1912 1914
12 Sir R. A. Gamble 1914 1918
13 Sir Frederic Gauntlett 1918 1929
14 Sir Ernest Burdon 1929 1940
15 Sir Alexander Cameron Bandedoch 1940 1945
16 Sir Bertie Monro Staig 1945 1948
17 V. Narahari Rao 1948 1950
Comptroller and Auditor General of India (1950–present)
No. Comptroller and Auditor General of India Tenure Began Tenure Ended
1 V. Narahari Rao 1950 1954
2 Anil Kumar Chanda 1954 1960
3 A. K. Roy 1960 1966
4 S. Ranganathan 1966 1972
5 A. Baksi[52] 1972 1978
6 Gyan Prakash 1978 1984
7 Tirlok Nath Chaturvedi 1984 1990
8 C. G. Somiah 1990 1996
9 V. K. Shunglu 1996 2002
10 Vijayendra Nath Kaul 2002 2008
11 Vinod Rai 2008 2013
12 Shashi Kant Sharma 2013 2017
13 Rajiv Mehrishi 2017 2020
14 Girish Chandra Murmu 2020 Incumbent

Source:[53][54]

References edit

  1. ^ a b "THE COMPTROLLER AND AUDITOR-GENERAL'S (DUTIES, POWERS AND CONDITIONS OF SERVICE) ACT, 1971". CAG India. Retrieved 7 September 2018.
  2. ^ a b (PDF). PRS India. Archived from the original (PDF) on 27 August 2018. Retrieved 7 September 2018.
  3. ^ a b . Archived from the original on 28 December 2011. Retrieved 6 April 2012.
  4. ^ "India Code: Section Details". www.indiacode.nic.in. Retrieved 26 May 2023.
  5. ^ "Brochure: The Comptroller and Auditor General's (Duties, Powers and Conditions of Service) Act, 1971" (PDF). cag.gov.in. Comptroller and Auditor General of India. p. 25. Retrieved 5 May 2022. In section 10 of the Comptroller and Auditor-General's (Duties, Powers and Conditions of Service) Act, 1971 (hereinafter referred to as the principal act), in sub-section (1),-
    (a) for the first proviso, the following provisos shall be substituted, namely:-
    "Provided that the President may, after consultation with the Comptroller and Auditor-General, by order, relieve him from the responsibility for compiling
    (i) the said accounts of the Union (either at once or gradually by the issue of several orders); or
    (ii) the accounts of any particular services or departments of the Union:
    Provided further that the Governor of a State may, with the previous approval of the President and after consultation with the Comptroller and Auditor-General, by order, relieve him from the responsibility for compiling
    (i) the said accounts of the State (either at once or gradually by the issue of several orders); or
    (ii) the accounts of any particular services or departments of the State:";
    (b) in the second proviso, for the words "Provided further", the words "Provided also", shall be substituted.
  6. ^ "Centre appoints GC Murmu as new CAG". Times of India. 6 August 2020. Retrieved 6 August 2020.
  7. ^ "Former J&K Lt Governor GC Murmu appointed new CAG". Money Control. 6 August 2020. Retrieved 6 August 2020.
  8. ^ Constitution of India, Article 148 for the period of six years.1
  9. ^ Chapter V - Constitution of India. Retrieved 6 April 2012.
  10. ^ "Comptroller and Auditor General lens on trains introduced by Mamata Banerjee". The Times Of India. 12 July 2012.
  11. ^ "CAG Vinod Rai elected U.N. external audit panel chief". The Times Of India. 8 December 2011. Retrieved 28 February 2012.
  12. ^ "CAG Vinod Rai to head UN audit panel". The Times Of India. 9 December 2011. Retrieved 28 February 2012.
  13. ^ "United Nations Panel of External Auditors". United Nations. Retrieved 4 July 2022.
  14. ^ . The Hindu. Chennai, India. 20 August 2012. Archived from the original on 22 August 2012. Retrieved 27 August 2012.
  15. ^ B S Arun. . Deccan Herald. Archived from the original on 13 June 2013. Retrieved 27 August 2012. Corporate India needs to go through a phase of reflection and soul searching
  16. ^ "Four years on, UPA govt yet to accept CAG's request for more powers | Latest News & Updates at DNAIndia.com".
  17. ^ "After shaking and hurting the govt he is retiring - News Oneindia".
  18. ^ . Lok Sabha of India/National Informatics Centre, New Delhi. Archived from the original on 29 April 2011. Retrieved 27 April 2011.
  19. ^ a b . The Times of India. 5 June 2012. Archived from the original on 1 November 2013. Retrieved 5 October 2012.
  20. ^ a b "Karunanidhi backs Advani's plea for collegium". The Hindu. Chennai. 5 June 2012. Retrieved 5 October 2012.
  21. ^ . Dmk.in. 9 December 2011. Archived from the original on 21 July 2011. Retrieved 24 January 2012.
  22. ^ . The Times of India. 16 July 2012. Archived from the original on 1 November 2013. Retrieved 5 October 2012.
  23. ^ "Ex-CECs backed collegium, Law Ministry not too keen". Indian Express. 10 June 2012. Retrieved 5 October 2012.
  24. ^ "CAG itself needs an auditor: Shunglu panel". Times of India. 12 April 2011. Retrieved 24 October 2017.
  25. ^ "PTI stands by its report on Narayanasamy". The Hindu. 12 September 2016. Retrieved 24 October 2017.
  26. ^ . Outlook India. 1 October 2012. Archived from the original on 1 October 2012. Retrieved 1 October 2012.
  27. ^ . CAG. Archived from the original on 29 November 2014. Retrieved 17 April 2015.
  28. ^ (PDF). Archived from the original (PDF) on 21 March 2012. Retrieved 5 January 2012.
  29. ^ . The Times of India. 7 September 2011. Archived from the original on 6 November 2011.
  30. ^ . The Times of India. 2 February 2012. Archived from the original on 29 October 2013.
  31. ^ "2G verdict: A Raja 'virtually gifted away important national asset', says Supreme Court". Times of India. 2 February 2012.
  32. ^ "Cabinet sets Rs 14,000 cr as reserve price for 2G spectrum". Firstpost. 4 August 2012. Retrieved 8 August 2012.
  33. ^ Singh, Shalini (8 August 2012). "Cabinet decision on 2G auction price demolishes zero-loss theory". The Hindu. Chennai, India. Retrieved 8 August 2012.
  34. ^ . CAG. Archived from the original on 24 February 2015. Retrieved 17 April 2015.
  35. ^ "Turmoil-ridden Monsoon session of Parliament ends". DNA. 7 September 2012. Retrieved 7 September 2012.
  36. ^ "Stalling Parliament is also a part of Democracy". The Times of India. Archived from the original on 3 January 2013. Retrieved 7 September 2012.
  37. ^ a b ""Draft Performance Audit, Allocation of Coal Blocks and Augmentation of Coal Production by Coal India Limited" Report of the Comptroller and Auditor General of India (Union Government (Commercial))" (PDF). Comptroller and Auditor General of India (Union Government (Commercial)). Retrieved 8 September 2012. Hereafter Draft CAG Report.
  38. ^ "Transcript: Prime Minister Manmohan Singh Counters 'Coalgate' Allegations - India Real Time - WSJ". The Wall Street Journal.
  39. ^ a b . Archived from the original on 4 November 2013.
  40. ^ "Coalgate: Now, DMK leader in the dock". Zee News. 7 September 2012.
  41. ^ . Rediff.com. April 1996. Archived from the original on 31 May 2010. Retrieved 1 October 2012.
  42. ^ , Times of India, 31 May 2007, archived from the original on 1 May 2009, retrieved 5 November 2008, Snippet: ... A total 63 cases were registered in the scam and 41 were transferred to Jharkhand after it was created from Bihar in November 2000 ... The CBI has filed charge sheets in almost every case and trials are under progress. Till now the special CBI court has passed judgment in 16 cases and nearly 200 accused in different cases have been punished with two to seven years imprisonment ...12121
  43. ^ . Archived from the original on 29 October 2013.
  44. ^ [1] 29 October 2013 at the Wayback Machine
  45. ^ "Jaipal Reddy's shift from Oil Ministry creates a political storm". The Times Of India. 30 October 2012.
  46. ^ Reddy, B. Muralidhar (29 October 2012). "PM owes an explanation on shifting Jaipal Reddy: BJP, SP". The Hindu. Chennai, India.
  47. ^ "Not unhappy with new ministry: Jaipal Reddy - Times of India". Archived from the original on 3 January 2013.
  48. ^ "CAG audit of Krishna-Godavari D6 gas block resumes". The New Indian Express.
  49. ^ "dna special: Unresolved issues could stall audit of KG Basin, again | Latest News & Updates at DNAIndia.com".
  50. ^ "Bhushan questions new CAG selection | Business Standard".
  51. ^ "CAG may look into likely profit for RIL from gas price hike - The Times of India". The Times Of India. 2 July 2013.
  52. ^ Former CAG
  53. ^ . Archived from the original on 18 April 2012. Retrieved 9 May 2012.
  54. ^ "Rajiv Mehrishi is the next CAG of India: Former home secretary once spearheaded economic reforms in Rajasthan". September 2017.

External links edit

  • "Official website of the Comptroller and Auditor General of India". Retrieved 19 January 2009.
  • Reports by Comptroller and Auditor General of India

comptroller, auditor, general, india, this, article, about, controller, auditor, general, india, similar, title, other, jurisdictions, comptroller, auditor, general, supreme, audit, institution, india, established, under, article, constitution, india, they, em. This article is about controller and Auditor General of India For similar title in other jurisdictions see Comptroller and Auditor General The Comptroller and Auditor General of India is the supreme audit institution of India established under Article 148 of the Constitution of India They are empowered to audit all receipts and expenditure of the Government of India and the State Governments including those of autonomous bodies and corporations substantially financed by the government The CAG is also the statutory auditor of Government owned corporations and conducts supplementary audit of government companies in which the government has an equity share of at least 51 percent or subsidiary companies of existing government companies The CAG is also the statutory auditor of the Lokpal 4 Comptroller and Auditor General of Indiaभ रत क न य त रक और मह ल ख पर क षकIncumbentGirish Chandra Murmu IASsince 8 August 2020AbbreviationCAGReports toPresident of IndiaResidenceNew Delhi DelhiNominatorPrime Minister of IndiaAppointerPresident of IndiaTerm length6 yrs or up to 65 yrs of age whichever is earlier Constituting instrumentArticle 148 of the Constitution of IndiaInaugural holderV Narahari RaoDeputyDeputy Comptrollers and Auditors General of IndiaSalary 250 000 US 3 100 per month 1 2 3 WebsiteOfficial WebsiteThe reports of the CAG are laid before the Parliament Legislatures and are being taken up for discussion by the Public Accounts Committees PACs and Committees on Public Undertakings COPUs which are special committees in the Parliament of India and the state legislatures The CAG is also the head of the Indian Audit and Accounts Department the affairs of which are managed by officers of Indian Audit and Accounts Service and has 43 576 employees across the country as on 01 03 2020 In 1971 the central government enacted the Comptroller and Auditor General of India Duties Powers and Conditions of Service Act 1971 In 1976 CAG was relieved from accounting functions 5 Articles 148 151 of the Constitution of India deal with the institution of the CAG of India The CAG is ranked 9th and enjoys the same status as a sitting judge of Supreme Court of India in order of precedence The former Lt Governor of UT of Jammu Kashmir G C Murmu is the current CAG of India 6 7 He assumed office on 8 August 2020 and is the 14th CAG of India Contents 1 Office of CAG 1 1 Appointment 1 2 Oath or affirmation 1 3 Duties of the CAG 1 4 Compensation 1 5 Removal 2 Scope of audits 3 Suggested Reforms 4 Prominent audit reports 4 1 2G Spectrum allocation 4 2 Coal mine allocation 4 3 Fodder scam 4 4 Krishna Godavari KG D 6 gas block 5 List of CAGs of India 6 References 7 External linksOffice of CAG editAppointment edit The Comptroller and Auditor General of India is appointed by the President of India 8 Oath or affirmation edit I name of the person being appointed having appointed Comptroller and Auditor General of India do swear in the name of God solemnly affirm that I will bear true faith and allegiance to the Constitution of India as by law established that I will uphold the sovereignty and integrity of India that I will duly and faithfully and to the best of my ability knowledge and judgement perform the duties of my office without fear or favour affection or ill will and that I will uphold the Constitution and the laws Duties of the CAG edit As per the provisions of the constitution the CAG s DPC Duties Powers and Conditions of Service Act 1971 was enacted As per the various provisions the duties of the CAG include the audit of Receipts and expenditure from the Consolidated Fund of India and of the State and Union Territory having legislative assembly Trading manufacturing profit and loss accounts and balance sheets and other subsidiary accounts kept in any Government department Accounts of stores and stock kept in Government offices or departments Government companies as per the provisions of the Companies Act 2013 Corporations established by or under laws made by Parliament in accordance with the provisions of the respective legislation Authorities and bodies substantially financed from the Consolidated Funds of the Union and State Governments Anybody or authority even though not substantially financed from the Consolidated Fund the audit of which may be entrusted to the CAG Grants and loans given by Government to bodies and authorities for specific purposes Entrusted audits e g those of Panchayati Raj Institutions and Urban Local Bodies under Technical Guidance amp Support TGS Compensation edit The salary and other conditions of service of the CAG are determined by the Parliament of India through the Comptroller and Auditor General Duties Powers and Conditions of Service Act 1971 His salary is the same as that of a judge of the Supreme Court of India Neither the salary nor the rights of the CAG in respect of leave of absence pension or age of retirement can be varied to his disadvantage after his appointment He is not eligible for further office either under the Government of India or under the government of any state after he has ceased to hold his office These provisions are in order to ensure the independence of CAG 3 9 Salary of CAG Date Salary1 January 2016 250 000 US 3 100 1 2 Removal edit The CAG can be removed only on an address from both houses of parliament on the ground of proved misbehavior or incapacity The CAG vacates the office on attaining the age of 65 years or 6 year term whichever is earlier or by impeachment proceedings Scope of audits editAudit of government accounts including the accounts of the state governments in India is entrusted to the CAG of India who is empowered to audit all expenditure from the Consolidated Fund of the union or state governments whether incurred within India or outside all revenue into the Consolidated Funds and all transactions relating to the Public Account and the Contingency Funds of the Union and the states Specifically audits include Transactions relating to debt deposits remittances Trading and manufacturing Profit and loss accounts and balance sheets kept under the order of the President or Governors Receipts and stock accounts CAG also audits the books of accounts of the government companies as per Companies Act In addition the CAG also executes performance and compliance audits of various functions and departments of the government Recently the CAG as a part of thematic review on Introduction of New Trains is deputing an auditors team on selected trains originating and terminating at Sealdah and Howrah stations to assess the necessity of their introduction 10 In a path breaking judgement the Supreme Court of India ruled that the CAG General could audit private firms in revenue share deals with government The CAG has been a regular member of the United Nations Panel of External Auditors and has previously served as the chairman of its board of auditors after being elected in 2011 11 12 The CAG is at present serving as external auditor of two UN organisations 13 Food and Agriculture Organization of the United Nations FAO World Health Organization WHO Suggested Reforms editAs the CAG Vinod Rai was constantly in the limelight for its reports exposing mega corruption particularly in 2G spectrum case Commonwealth Games scam Coal mine allocation scam and others 14 15 In November 2009 the as CAG he requested the government to amend the 1971 Audit Act to bring all private public partnerships PPPs Panchayati Raj Institutions and societies getting government funds within the ambit of the CAG The amendment further proposes to enhance CAG s powers to access information under the Audit Act In the past almost 30 of the documents demanded by CAG officials have been denied to them 16 The PPP model has become a favourite mode of executing big infrastructure projects worth millions of rupees and these projects may or may not come under the audit purview of the CAG depending on sources of funds and the nature of revenue sharing agreements between the government and the private entities As of 2013 it is estimated that 60 percent of government spending does not come under the scrutiny of the CAG 17 In June 2012 Lal Krishna Advani a veteran Indian politician and former Deputy Prime Minister of India as well as former Leader of the Opposition in Indian Parliament 18 suggested that CAG s appointment should be made by a bipartisan collegium consisting of the prime minister the Chief Justice of India the Law Minister and the Leaders of the Opposition in the Lok Sabha and the Rajya Sabha 19 20 Subsequently M Karunanidhi the head of Dravida Munnetra Kazhagam DMK party and five times Chief Minister of Tamil Nadu 21 supported the suggestion Advani made this demand to remove any impression of bias or lack of transparency and fairness because according to him the current system was open to manipulation and partisanship 19 20 Similar demand was made by many former CEC s such as B B Tandon N Gopalaswamy and S Y Quraishi 22 however the government did not seem too keen 23 CPI MP Gurudas Dasgupta wrote a letter to the PM and demand CAG be appointed by the collegium of consisting the PM the CJI and the leader of the opposition in Lok Sabha but the PM declined Former CAG V K Shunglu has suggested in its CWG scam report that CAG be made a multi member body 24 PMO Minister V Narayanasamy in his interview with PTI said Government is considering the Shunglu panel report but PM and Finance Minister declined it Later V Narayanasamy said he misquoted but PTI reaffirmed it 25 Prominent audit reports edit CAG is not a munimji or an accountant or something like that He is a constitutional authority who can examine the revenue allocation and matters relating to the economy CAG is the principal auditor whose function is to go into the economy effectiveness and efficiency of the use of resources by the government If the CAG will not do then who else will do it Observation of a bench of Supreme Court of India while dismissing a petition challenging CAG reports on 2G spectrum Coal Blocks Allotment etc 26 2G Spectrum allocation edit Main article 2G Spectrum case A CAG report on issue of Licences and Allocation of 2G Spectrum 27 resulted in a huge controversy The report estimated that there was a presumptive loss of 176 600 crore US 22 billion by the United Progressive Alliance UPA government 28 In a chargesheet filed on 2 April 2011 by the investigating agency Central Bureau of Investigation CBI the agency pegged the loss at 31 000 crore US 3 9 billion 29 All the speculations of profit loss and no loss were put to rest on 2 February 2012 when the Supreme Court of India on a public interest litigation PIL declared allotment of spectrum as unconstitutional and arbitrary and quashed all the 122 licenses issued in 2008 during tenure of A Raja then minister for communications amp IT in the UPA government the main accused 30 The court further said that A Raja wanted to favour some companies at the cost of the public exchequer and virtually gifted away important national asset 31 Revenue loss calculation was further established on 3 August 2012 when according to the directions of the Supreme Court Govt of India revised the reserve price for 2G spectrum to 14 000 crore US 1 8 billion 32 33 However the special court in New Delhi acquitted all accused in the 2G spectrum case including prime accused A Raja and Kanimozhi on December 21 2017 the verdict was based on the fact that CBI could not find any evidence against the accused in those 7 years Per the judgement Some people created a scam by artfully arranging a few selected facts and exaggerating things beyond recognition to astronomical levels Coal mine allocation edit Main article Coal Mining Scam A 2012 CAG report on coal mine allocation 34 received massive media and political reaction as well as public outrage During the 2012 monsoon session of the Parliament the BJP protested the government s handling of the issue demanding the resignation of the prime minister and refused to have a debate in the Parliament The deadlock resulted in Parliament functioning only seven of the twenty days of the session 35 36 The CAG report criticised the government by saying it had the authority to allocate coal blocks by a process of competitive bidding but chose not to 37 As a result both public sector enterprises PSEs and private firms paid less than they might have otherwise In its draft report in March the CAG estimated that the windfall gain to the allocatees was 1 067 300 crore US 130 billion 37 The CAG Final Report tabled in Parliament put the figure at 185 600 crore US 23 billion 38 While the initial CAG report suggested that coal blocks could have been allocated more efficiently resulting in more revenue to the government at no point did it suggest that corruption was involved in the allocation of coal Over the course of 2012 however the question of corruption came to dominate the discussion In response to a complaint by the BJP the Central Vigilance Commission CVC directed the CBI to investigate the matter The CBI named a dozen Indian firms in a First Information Report FIR the first step in a criminal investigation These FIRs accuse them of overstating their net worth failing to disclose prior coal allocations and hoarding rather than developing coal allocations 39 40 The CBI officials investigating the case have speculated that bribery may be involved 39 Fodder scam edit Main article Fodder scam The scandal was first exposed due to the CAG report in the matter in December 1995 The report alleged of fraudulent withdrawal of government funds worth 950 crore US 120 million in the Bihar animal husbandry department against non existent supplies of fodder and medicines 41 Subsequently based on Patna High Court s orders CBI investigated the case and registered as many as 63 cases Many accused have been convicted while many cases are still under trial 42 Krishna Godavari KG D 6 gas block edit The oil ministry imposed a fine of 7 000 crores on Mukesh Ambani s company for the sharp drop in production of gas and violations mentioned in CAG s 2011 report Oil ministry did not approve company s US 7 2 billion stake in deal with BP 43 44 45 So Jaipal Reddy known for his honesty was shifted from oil ministry to the Science and Technology ministry owing to pressure from Reliance group of Industries 46 47 48 RIL allowed the CAG to begin the audit in April this year after stalling it for a year But unresolved issues could stall audit of KG Basin again 49 Then Government appointed Defence Secretary Shashikant Sharma as new CAG to audit KG Basin said Prashant Bhushan 50 In KG D 6 most of the cost had been recovered by the private player and the increase in price would only go as profit About 90 of receipts from K G D 6 were so far booked as expenditure and in the remaining 10 only 1 was paid to the government and rest 9 went to the operator as profit 51 List of CAGs of India editAuditor General of India 1860 1950 No Auditor General of India Tenure began Year tenure ended1 Edmund Drummond 1860 18622 R P Harrison 1862 18673 E F Harrison 1867 18794 W Waterfield 1879 18815 James Westland 1881 18896 E Gay 1889 18917 S Jacob 1891 18988 Arthur Frederick Cox 1898 19069 O J Barrow 1906 191010 Robert Woodburn Gillan 1910 191211 Sir Frederic Gauntlett 1912 191412 Sir R A Gamble 1914 191813 Sir Frederic Gauntlett 1918 192914 Sir Ernest Burdon 1929 194015 Sir Alexander Cameron Bandedoch 1940 194516 Sir Bertie Monro Staig 1945 194817 V Narahari Rao 1948 1950Comptroller and Auditor General of India 1950 present No Comptroller and Auditor General of India Tenure Began Tenure Ended1 V Narahari Rao 1950 19542 Anil Kumar Chanda 1954 19603 A K Roy 1960 19664 S Ranganathan 1966 19725 A Baksi 52 1972 19786 Gyan Prakash 1978 19847 Tirlok Nath Chaturvedi 1984 19908 C G Somiah 1990 19969 V K Shunglu 1996 200210 Vijayendra Nath Kaul 2002 200811 Vinod Rai 2008 201312 Shashi Kant Sharma 2013 201713 Rajiv Mehrishi 2017 202014 Girish Chandra Murmu 2020 IncumbentSource 53 54 References edit a b THE COMPTROLLER AND AUDITOR GENERAL S DUTIES POWERS AND CONDITIONS OF SERVICE ACT 1971 CAG India Retrieved 7 September 2018 a b The High Court and the Supreme Court Judges Salaries and Conditions of Service Amendment Bill 2017 PDF PRS India Archived from the original PDF on 27 August 2018 Retrieved 7 September 2018 a b CAG Article 148 of Constitution of India Archived from the original on 28 December 2011 Retrieved 6 April 2012 India Code Section Details www indiacode nic in Retrieved 26 May 2023 Brochure The Comptroller and Auditor General s Duties Powers and Conditions of Service Act 1971 PDF cag gov in Comptroller and Auditor General of India p 25 Retrieved 5 May 2022 In section 10 of the Comptroller and Auditor General s Duties Powers and Conditions of Service Act 1971 hereinafter referred to as the principal act in sub section 1 a for the first proviso the following provisos shall be substituted namely Provided that the President may after consultation with the Comptroller and Auditor General by order relieve him from the responsibility for compiling i the said accounts of the Union either at once or gradually by the issue of several orders or ii the accounts of any particular services or departments of the Union Provided further that the Governor of a State may with the previous approval of the President and after consultation with the Comptroller and Auditor General by order relieve him from the responsibility for compiling i the said accounts of the State either at once or gradually by the issue of several orders or ii the accounts of any particular services or departments of the State b in the second proviso for the words Provided further the words Provided also shall be substituted Centre appoints GC Murmu as new CAG Times of India 6 August 2020 Retrieved 6 August 2020 Former J amp K Lt Governor GC Murmu appointed new CAG Money Control 6 August 2020 Retrieved 6 August 2020 Constitution of India Article 148 for the period of six years 1 Chapter V Constitution of India Retrieved 6 April 2012 Comptroller and Auditor General lens on trains introduced by Mamata Banerjee The Times Of India 12 July 2012 CAG Vinod Rai elected U N external audit panel chief The Times Of India 8 December 2011 Retrieved 28 February 2012 CAG Vinod Rai to head UN audit panel The Times Of India 9 December 2011 Retrieved 28 February 2012 United Nations Panel of External Auditors United Nations Retrieved 4 July 2022 A watchdog that bites The Hindu Chennai India 20 August 2012 Archived from the original on 22 August 2012 Retrieved 27 August 2012 B S Arun CAG activism gets the thumbs up Deccan Herald Archived from the original on 13 June 2013 Retrieved 27 August 2012 Corporate India needs to go through a phase of reflection and soul searching Four years on UPA govt yet to accept CAG s request for more powers Latest News amp Updates at DNAIndia com After shaking and hurting the govt he is retiring News Oneindia Members Bioprofile Lok Sabha of India National Informatics Centre New Delhi Archived from the original on 29 April 2011 Retrieved 27 April 2011 a b Karunanidhi backs Advani s view on collegium to appoint CAG EC The Times of India 5 June 2012 Archived from the original on 1 November 2013 Retrieved 5 October 2012 a b Karunanidhi backs Advani s plea for collegium The Hindu Chennai 5 June 2012 Retrieved 5 October 2012 DMK s Official Homepage Chennai Tamilnadu India 800x600 screen resolution Dmk in 9 December 2011 Archived from the original on 21 July 2011 Retrieved 24 January 2012 Collegium needed to select EC SY Quraishi The Times of India 16 July 2012 Archived from the original on 1 November 2013 Retrieved 5 October 2012 Ex CECs backed collegium Law Ministry not too keen Indian Express 10 June 2012 Retrieved 5 October 2012 CAG itself needs an auditor Shunglu panel Times of India 12 April 2011 Retrieved 24 October 2017 PTI stands by its report on Narayanasamy The Hindu 12 September 2016 Retrieved 24 October 2017 SC Rejects PIL Against CAG Examining Coal Allotment Outlook India 1 October 2012 Archived from the original on 1 October 2012 Retrieved 1 October 2012 Report No 19 of 2010 11 for the period ended March 2010 Performance Audit of Issue of Licences and Allocation of 2G Spectrum by the Department of Telecommunications Ministry of Communications and Information Technology CAG Archived from the original on 29 November 2014 Retrieved 17 April 2015 Performance Audit Report on the Issue of Licences and Allocation of 2G Spectrum PDF Archived from the original PDF on 21 March 2012 Retrieved 5 January 2012 2G loss Govt gained over Rs 3 000cr Trai The Times of India 7 September 2011 Archived from the original on 6 November 2011 SC quashes 122 licences The Times of India 2 February 2012 Archived from the original on 29 October 2013 2G verdict A Raja virtually gifted away important national asset says Supreme Court Times of India 2 February 2012 Cabinet sets Rs 14 000 cr as reserve price for 2G spectrum Firstpost 4 August 2012 Retrieved 8 August 2012 Singh Shalini 8 August 2012 Cabinet decision on 2G auction price demolishes zero loss theory The Hindu Chennai India Retrieved 8 August 2012 Report No 7 of 2012 13 for the period ended March 2012 Performance Audit of Allocation of Coal Blocks and Augmentation of Coal Production Ministry of Coal CAG Archived from the original on 24 February 2015 Retrieved 17 April 2015 Turmoil ridden Monsoon session of Parliament ends DNA 7 September 2012 Retrieved 7 September 2012 Stalling Parliament is also a part of Democracy The Times of India Archived from the original on 3 January 2013 Retrieved 7 September 2012 a b Draft Performance Audit Allocation of Coal Blocks and Augmentation of Coal Production by Coal India Limited Report of the Comptroller and Auditor General of India Union Government Commercial PDF Comptroller and Auditor General of India Union Government Commercial Retrieved 8 September 2012 Hereafter Draft CAG Report Transcript Prime Minister Manmohan Singh Counters Coalgate Allegations India Real Time WSJ The Wall Street Journal a b Firms hid earlier allocations to get new blocks says CBI Hindustan Times Archived from the original on 4 November 2013 Coalgate Now DMK leader in the dock Zee News 7 September 2012 CBI orders prosecution of Laloo Mishra in fodder scam Rediff com April 1996 Archived from the original on 31 May 2010 Retrieved 1 October 2012 Fodder scam case 58 convicted given jail terms Times of India 31 May 2007 archived from the original on 1 May 2009 retrieved 5 November 2008 Snippet A total 63 cases were registered in the scam and 41 were transferred to Jharkhand after it was created from Bihar in November 2000 The CBI has filed charge sheets in almost every case and trials are under progress Till now the special CBI court has passed judgment in 16 cases and nearly 200 accused in different cases have been punished with two to seven years imprisonment 12121 Steep Fall in Gas Output Rs 7000cr Fine on Reliance IndiaWires Archived from the original on 29 October 2013 1 Archived 29 October 2013 at the Wayback Machine Jaipal Reddy s shift from Oil Ministry creates a political storm The Times Of India 30 October 2012 Reddy B Muralidhar 29 October 2012 PM owes an explanation on shifting Jaipal Reddy BJP SP The Hindu Chennai India Not unhappy with new ministry Jaipal Reddy Times of India Archived from the original on 3 January 2013 CAG audit of Krishna Godavari D6 gas block resumes The New Indian Express dna special Unresolved issues could stall audit of KG Basin again Latest News amp Updates at DNAIndia com Bhushan questions new CAG selection Business Standard CAG may look into likely profit for RIL from gas price hike The Times of India The Times Of India 2 July 2013 Former CAG Former CAG Archived from the original on 18 April 2012 Retrieved 9 May 2012 Rajiv Mehrishi is the next CAG of India Former home secretary once spearheaded economic reforms in Rajasthan September 2017 External links edit nbsp Wikimedia Commons has media related to Comptroller and Auditor General of India Official website of the Comptroller and Auditor General of India Retrieved 19 January 2009 Reports by Comptroller and Auditor General of India Retrieved from https en wikipedia org w index php title Comptroller and Auditor General of India amp oldid 1195867735, wikipedia, wiki, book, books, library,

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