Elucidate powers of Comptroller and Auditor General.

Introduction: The Comptroller and Auditor General of India (CAG), established under Articles 148–151 of the Constitution and empowered by the CAG's (Duties, Powers and Conditions of Service) Act, 1971, is the supreme audit institution of India. The CAG acts as the guardian of the public purse and upholds financial accountability of the executive to the Parliament and State Legislatures.

1. Comprehensive Powers and Audit Mandate of the CAG:

• Audit of Consolidated Funds (Section 13, DPC Act 1971):
  • Audits all receipts and expenditures from the Consolidated Fund of India, Consolidated Funds of each State, and Union Territories having Legislative Assemblies.
  • Verifies whether moneys shown in accounts were legally available, properly charged, and expended for authorized purposes.
• Audit of Contingency Fund and Public Account: Audits all transactions relating to the Contingency Funds and Public Accounts of the Union and the States.
• Audit of Government Undertakings & PSUs (Section 19): Audits all government companies, public corporations, and state-owned commercial undertakings (e.g., ONGC, BHEL, Railways).
• Audit of Substantially Financed Autonomous Bodies (Sections 14 & 15): Audits all bodies, universities, NGOs, and authorities substantially financed by grants or loans from the Consolidated Fund.
• Inspection & Requisitioning Powers:
  • Power to inspect any government office, treasury, or department.
  • Power to call for any books of accounts, vouchers, files, contracts, and digital databases from any public office.
  • Power to put queries and demand written explanations from any administrative authority.
• Performance Audit / Value-for-Money Audit (3Es): Powers to evaluate the Economy, Efficiency, and Effectiveness of major government flagship schemes (exposing systemic leakages in procurement, infrastructure, and mining allocations).
• Prescribing the Form of Accounts (Article 150): Advises the President regarding the specific form and accounting standards in which Union and State accounts shall be kept.

2. Presentation of Reports (Article 151):

• Submits three annual audit reports (Appropriation Accounts, Finance Accounts, and Commercial Audit Reports) to the President (for Parliament) and Governors (for State Legislatures), which are examined by the Public Accounts Committee (PAC).

Conclusion: Empowering the CAG with real-time digital auditing (IT audits over PFMS/IFMIS) and expanding jurisdiction over PPP projects strengthens democratic transparency and fiscal probity.