The Comptroller and Auditor General is the guardian of the public purse under Articles 148 to 151, but its post-audit reports have lost political traction. Examine.
Subtopic: Polity · Appointments to Constitutional Posts
How to structure your answer
Introduction: Article 148 establishes the office of CAG, appointed by the President; Article 149 sets duties; Article 150 prescribes form of accounts; Article 151 requires reports to be laid before Parliament and the State legislatures; the CAG's (Duties, Powers and Conditions of Service) Act 1971 is the operating statute.
Body: Three dimensions — (i) constitutional architecture — appointed for six years or up to 65; removable like a Supreme Court judge; salary charged on the Consolidated Fund (Article 148(3)); (ii) institutional gaps — appointment process not collegial (criticised in Common Cause v. Union of India, 2019 petition), shrinking post-audit Special Audit Reports (down from 81 in 2015–16 to 26 in 2023–24 per CAG annual reports), under-utilisation of PAC scrutiny; (iii) emerging mandate — performance audits, audit of PPPs, and the right to audit private bodies receiving substantial government funds (Section 14 CAG Act, 1971).
Way forward / Conclusion: Multi-member CAG (2nd ARC recommendation), open appointment collegium, statutory backing for follow-up by Action Taken Notes — the Vinod Rai prescription — would restore the office's deterrent value.
Written within the word limit
220 words · target 250 words · 14 min
Introduction:
Article 148 establishes the Comptroller and Auditor General; Articles 149, 150 and 151 set duties, the form of accounts and the obligation to lay reports before Parliament and State Legislatures, anchored in the CAG's (Duties, Powers and Conditions of Service) Act 1971 — yet post-audit reports have lost political traction.
Constitutional architecture: The CAG is appointed by the President for six years or up to 65, removable like a Supreme Court judge, with salary charged on the Consolidated Fund under Article 148(3) — protections meant to insulate the guardian of the public purse from executive pressure and budget retaliation.
Institutional gaps: Appointments are not collegial — a concern flagged in the pending Common Cause v. Union of India petition; Special Audit Reports have shrunk from 81 in 2015-16 to 26 in 2023-24 per CAG annual reports; Public Accounts Committee scrutiny is uneven, and only 20-30% of findings result in Action Taken Notes within stipulated timelines.
Emerging mandate: Performance audits, audits of public-private partnerships and Section 14 audits of grants to private bodies — including NGOs — extend the office's reach; the Aadhaar Audit (Report No. 24 of 2021) flagged authentication failures and the 2G Spectrum Audit (2010) under Vinod Rai demonstrated deterrent value when PAC follows through.
Way forward / Conclusion:
A multi-member CAG board (2nd ARC recommendation), an open appointment collegium and statutory backing for Action Taken Notes — the Vinod Rai prescription — would restore the office's traction.
What an examiner expects to see
- Article 148 — appointment of CAG
- Article 149 — duties and powers
- Article 150 — form of accounts of the Union and States
- Article 151 — submission of audit reports
- CAG's (Duties, Powers and Conditions of Service) Act 1971
- Tenure: six years or 65 years, whichever is earlier
- 2nd ARC recommended multi-member CAG audit board
Concrete cases, schemes and judgments
- 2G Spectrum Audit Report 2010 — Vinod Rai
- Aadhaar CAG Report No. 24 of 2021
- Common Cause v. Union of India (CAG appointment petition)
- PAC reports on CAG findings
- Section 14 audits of grants to NGOs