“The duty of the Comptroller and Auditor General is not merely to ensure the legality of expenditure but also its propriety.” Comment.

The Comptroller and Auditor General, established under Articles 148-151, is the guardian of the public purse and the linchpin of financial accountability. Its mandate extends beyond checking whether expenditure was legally sanctioned to whether it was wise, economical and in the public interest, that is, propriety.

Legality versus propriety

• Regularity (legality) audit verifies that spending is backed by law, sanction and proper authority.
• Propriety audit goes further, testing expenditure against canons of financial prudence, economy and public good, flagging wasteful, extravagant or improper spending even where technically legal.

Why propriety matters

• It scrutinises whether public money yielded value and whether decisions served the wider interest rather than favouritism.
• Performance and value-for-money audits extend this to outcomes and efficiency.

Illustrations

CAG reports on the 2G spectrum and coal-block allocations highlighted presumptive losses from flawed processes, prompting policy correction. As 'friend, philosopher and guide' to the Public Accounts Committee, the CAG converts audit findings into accountability.

Yet the CAG is post-facto and recommendatory; its impact depends on legislative follow-up. Strengthening PAC action gives propriety audit real bite.