29 July 2024 : Daily Answer Writing

Q1) Throwing light on the constitutional provisions for safeguarding the autonomy of the Comptroller and Auditor General (CAG,) recommend measures to enhance its role as the conscience keeper of the government.

(250 Words/15 Marks)

ANS

Comptroller and Auditor and General (CAG) is the supreme audit authority of the country, established under Article 148 of the constitution. The role of CAG is crucial in holding the government financially accountable to the parliamentary laws and constitutions, making it one of the most important offices under the constitution.

The constitutional provisions for safeguarding the autonomy of CAG can be seen from:

1. CAG is given security of tenure. Her removal from the office is on the same grounds and in same manner as for a judge of the Supreme Court.

2. CAG’s terms of appointment can’t be altered to her disadvantage after her appointment.

3. She is given regulatory control over the officers of the Indian Audit and Accounts Service as the head of the Audit and Accounts department.

4. The administrative expense of CAG and her office is not subject to Parliamentary vote. The expenses are charged upon the Consolidated Fund of India.

5. CAG is not eligible for any further appointments under any government after demitting office. This provides for protection against executive influence in exchange for post-retirement benefits.

6. Article 151 requires the President and Governors to place CAG’s reports before the respective legislatures for discussion.

However, the office of CAG has been a subject of criticism on various grounds as well, such as:

1. CAG doesn’t have the function of ‘comptroller’ for permitting expenses. The functions of auditing are criticized as an inconsequential post-mortem when expenses have already been incurred.

2. Appointments are subject to executive discretion which allows for government influence.

3. CAG doesn’t have its own investigative agencies, limiting its capacity to dig up malpractices and corruption.

4. It has been alleged that estimates based on presumptive loss exaggerate the loss to exchequer.

Similarly, an administrative audit may not be capable of appreciating technological or implementation issues in costs.

5. Taking up offices associated with government has cast doubt on the political neutrality of CAG.

For example, former CAG Vinod Rai taking charge as chairman of the Bank Board Bureau and administrator at the BCCI.

In light of the above criticism, following measures can be adopted to enhance the functioning of the CAG:

1. Collegium system of appointment with roles for leader of opposition and chief justice of India, can help protect against executive bias.

2. CAG should be made into a multi-member body. It would help make it more objective.

3. The provision for not taking up jobs under the government should be implemented in letter-and spirit, including for part-time appointments, appointments without pay or in entities associated with the government.

4. The legislative discussion on reports of CAG should be made mandatory and time-bound to address long delays in tabling of reports in legislatures.

5. CAG should also be given audit functions over agencies of the government like CBI.

CAG is an important constitutional check for government. But overzealous audit has also been linked with the issue of policy paralysis through fear of 3Cs (CBI-CVC-CAG). Reforms to promote institutional independence and political neutrality should be pursued.