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Comptroller and Auditor General of India from "summary" of Indian Polity by M. Laxmikanth
The Comptroller and Auditor General of India is an important constitutional office that plays a crucial role in ensuring financial accountability in the country. The CAG is appointed by the President of India and holds office for a term of six years or until the age of 65, whichever is earlier. The CAG is an independent authority who is not subject to control by any executive authority. This independence allows the CAG to perform their duties without fear or favor, thereby upholding the principles of transparency and accountability in the financial affairs of the government. The primary function of the CAG is to audit the accounts of the Union and State governments, as well as any other authority or body that is financed by the government. The CAG's audits are conducted in accordance with the provisions of the Constitution and the laws enacted by Parliament. The CAG's reports are submitted to the President or the Governor of the State, who in turn lays them before the respective legislatures. In addition to financial audits, the CAG also conducts performance audits to assess whether government programs and schemes are being implemented effectively and efficiently. These performance audits help in identifying areas where improvements can be made to enhance the impact of government policies and programs. The CAG's reports are instrumental in holding the government accountable for its use of public funds and for ensuring that taxpayer money is being spent judiciously.- Which examine the findings and recommendations made by the CAG. These committees play a crucial role in holding the government accountable for its actions and in ensuring that corrective measures are taken where necessary. Overall, the CAG plays a vital role in promoting good governance, transparency, and accountability in the financial management of the government.
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