DAMODARAM SANJIVAYYA

NATIONAL LAW UNIVERSITY

SABBAVARAM,VISAKHAPATNAM,A.P.,INDIA

PROJECT TITLE
ROLE OF COMPTROLLER AND AUDITOR GENERAL OF INDIA (C&A.G) UNDER
THE INDIAN COSNTITUTION

SUBJECT
CONSTITUTIONAL LAW-II

NAME OF THE FACULTY

MR. A. NAGESWARA RAO

NAME OF THE CANDIDATE

JAYA SRI SAI JOTSNA CHALAMCHARLA
ROLL NO: 21LLB020
SEMESTER IV

1
TABLE OF CONTENT

ACKNOWLEDGEMENT………………………………………………………..03

ABSTRACT………………………………………………………………………04

CHAPTER I

INTRODUCTION………………………………………………………………...05

SYNOPSIS…………………………………………………………………………06

CHAPTER 2

CONSTITUTIONAL PROVISIONS RELATED C&A.G…………………………08

DUTIES AND POWERS OF C&A.G……………………………………………..09

GENERAL PROVISIONS RELATED TO AUDIT…………………………......10

CHAPTER III

C&A.G IN ACHIEVING GOOD GOVERNANCE…………………………………..13

Accounting vis - a - vis Good Governance…………………………………………14

Effectiveness of Audit on Governance……………………………………………15

Social Audit improving governance………………………………………………….15

E-Governance VIS-A-VIS Audit……………………………………………………..16

CHAPTER IV

SUGGESTIONS……………………………………………………………………..18

CHAPTER V

CONCLUSION……………………………………………………………………20

BIBLIOGRAPHY………………………………………………………………….21

2
ACKNOWLEDGEMENT

“ I would like to express my sincere gratitude towards my Constitutional law-II professor,

MR. A. NAGESWARA RAO , for his help and guidance throughout the making of this project.
This would have not been possible without his insight and kindness.”

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ABSTRACT

According to Dr. B.R. Ambedkar, "The Comptroller and Auditor General of India will be the
most important under the Constitution of India official. He should be the guardian of the public
purse and it is your duty to see that not a penny the Fund has not spent Consolidation of India or
a state without the authority of the appropriate legislative power.”

“The provisions of Articles 148 to 151 of the Indian Constitution serve as the primary sources of
authority and responsibility for the Comptroller and Auditor General of India. The President of
India shall appoint the Comptroller and Auditor General by a warrant containing his hand and
seal, and the Comptroller and Auditor General shall only be removed from office by an order of
President passed after an address by each House of parliament supported by a majority of the
total membership of that house and by a majority of not less than two-thirds of the members of
that house present and voting has been presented to the President in the same session for such
removal on the ground of proved or incapacity.”

“This project aims to analyse the duties and responsibilities of the Comptroller and Auditor
General of India (C&A.G. ), as well as his duties and functions. It also aims to evaluate
C&A.G.'s working. The paper aims to define the role of the C&A.G. in our Constitution and its
powers and responsibilities in accordance with statutory provisions.”The paper also aims to
analyse the C&A.G.'s current role in establishing good governance. Additionally, this paper
identifies issues and makes reform recommendations for a C&A.G. who is strong and effective,
as well as suggestions concerning how to give the C&A.G. an independent role.

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INTRODUCTION

“The Office of the Comptroller and Auditor General of India (C&A.G.) was created Because it is
crucial for an independent candidate to examine public spending and determine whether it has
been done in accordance with parliamentary intention, C&A.G. finalizes the accounts of the
Center and the State in his role as an accountant and auditor, and he looks over all receipts and
outgoings. The C&A.G. India position was established by the constitution to safeguard the
public's money. The Comptroller and Auditor General (Duties, Powers and Conditions of
Service) Act, 1971, also known as the Audit Act, currently governs the C&A.G.'s powers and
duties.”

The Comptroller and Auditor General (C&A.G.) of India is a body charged with auditing all the
revenues and expenditures of the central government and state governments, including those of
associations and authorities that receive significant government funding, in accordance with
Article 148 of the Indian Constitution. In addition to working as the external auditor for the state-
owned businesses, the C&A.G. also conducts additional audits of government entities. The
Indian Parliament and state legislatures established two special committees to review the
C&A.G. reports: the Public Accounts Committee (P.A.C.) and the Committees of Public
Enterprises (COPUS). The C&A.G. controls the Audit Commission of India, which is run by
representatives of Service Accounts and Audit of India, and the Department of Accounts, which
employs more than 58,000 people nationally. The C&A.G. is mentioned in Articles 148–151 of
the Indian Constitution.1

“The British have two uses for this officer. In his role as Auditor-General, he examines and
audits the government's financial records to ensure that each payment has been used exclusively
for the purposes for which it was authorised by the legislature. Because he submits these audit
reports to the House of Commons and not to the government, he is regarded as an officer of the
House.”

“While the term "governance" has many different meanings depending on the situation, it
typically refers to group decision-making to address issues that affect everyone. Good
governance consists of eight essential characteristics.” It upholds the rule of law and is

1
Dr. J.N Pandey “Constitutional Law of India” (58th edition, 2021)Pg. 435.

5
democratic, consensus-oriented, responsible, accessible, adaptable, and effective. It makes sure
that there is minimal corruption, minorities' viewpoints are taken into account, and the most
defenceless members of society are heard when making decisions. Increasing social
opportunities and eliminating poverty should be top priorities for effective governance, as India's
60-year period of democracy has abundantly shown.

"Policies help the poorest and weakest man?” – Mahatama Gandhi

In their campaign for transparency and good governance, the World Bank and IMF have
recognised corruption as the main obstacle to sustainable economic growth, good governance,
and development.2 Earning the most out of their investments is made possible by good
governance, which also helps to create the conditions for long-term economic progress.

It should be clear that achieving effective governance in its totality is a difficult task. Very few
communities and countries have even come close to putting good governance into practise
completely.3 However, steps must be made to advance this ideal in order to turn it into reality in
order to ensure sustainable human development.

SYNOPSIS
2
Saladin Al-Jurf, Good Governance and Transparency: Their Impact on Development, 9 TRANSNAT’L L. &
CONTEMP. PROBS. 193 (1999).
3
Brazil and China have shown good governance measures. See, Lucian A. Bebchuk & Assaf Hamdani, The Elusive
Quest for Global Governance Standards, 62 UNIV. PENN. L. REV. (2009).

6
OBJECTIVE OF THE STUDY:

1. To understand the role of C&A.G under Indian constitution.

2. To understand the powers and duties of C&A.G
3. To know the role of C&A.G in meet challenges in good governance.
4. To analyse and suggest the independence of C&A.G

SCOPE OF THE STUDY:

The study is limited to the constitutional provisions related to C&A.G and duties and powers of
C&A.G under The Comptroller and Auditor General (Duties, Powers and Conditions of Service)
Act, 1971.

SIGNIFICANCE OF THE STUDY:

The study helps us to understand what is the role of comptroller and auditor general under
constitution of India, the powers and duties of C&A.G, role of C&A.G in meeting challenges in
good governance and the importance of C&A.G.

LITERATURE REVIEW:

The researcher has taken information from various books, web sources, articles, journals, and
case laws.

RESEARCH METHODOLOGY:

The study is based on a doctrinal method of research. The research is descriptive and analytical.

RESEARCH QUESTION:

Whether there is any constitutional protecting to C&A.G?

Whether the office of C&A.G is of independent nature or not?

MODE OF CITATION
Oxford style of citation has been used.
CHAPTER II

7
CONSTITUTIONAL PROVISIONS RELATING TO C&A.G.:-

Article 148, of Indian Constitution deals with, “Comptroller and Auditor-General of India”.
Article 149, of Indian Constitution speaks about, “Duties and Powers of the Comptroller and
Auditor-General”. Article 150, of Indian Constitution talks about, “Form of accounts of the
Union and of the States”. Article 151, of Indian Constitution defines, “Audit Reports”.

“ARTICLE 148: The Comptroller and Auditor-General (C&A.G.) is appointed by the President
or the Central Government in accordance with Article 148(1). As required by legislation (Article
148(2)), he takes an oath before taking office. He is currently governed by a Parliamentary Act
that details his pay and other job conditions. Neither his pay nor his rights with respect to leaves
of absence, pensions, or retirement age may be altered to his detriment after his appointment
[Article 148(3)]. He is subject to the same processes for removal from office as a Supreme Court
judge, as stated in Article 148(1). He is prohibited to hold any office in the Central or any State
Government after resigning from his job as Comptroller and Auditor-General [Article 148(4)].
The administrative costs of his office, which include all wages, allowances, and pensions owed
to him or to those employed there, are charged to the Consolidated Fund of India.”4

The President may issue regulations defining the conditions of employment for those employed
by the Indian Audit and Account Department after consulting with the Comptroller and Auditor-
General. However, this rule is subject to "Constitution and any law made by Parliament [Article
148(5)].”5"Interpreting the scope of the rule-making power, the Supreme Court has ruled that
these rules cannot be made with retrospective effect."

There have been enough safeguards put in place to protect the Comptroller and Auditor-General
from the Executive's influence and ensure their independence. It was essential that he did so in
order to fulfil his important duties without fear or prejudice.

“Article 149: The C&A.G. is given authority under Article 149 to execute duties and exercise
authority related to the accounts of the Union and the States, as well as any other authority or
body that may be specified by law by the Parliament, while the High Court is given jurisdiction
under Article 226 and the Supreme Court is given jurisdiction under Article 32.” “Duties and

4
Constitution of India,1950 art 148.
5
Constitution of India,1950 art 148(5)

8
powers conferred on C&A.G under article 149 cannot be taken away by the parliament being the
basic structure of constitution, like parliamentary democracy, independence of judiciary, rule of
law, judicial review, unity and integrity of the constitution and so on this was held in the case of
Association of United Tele Services Providers v. Union of India.”6

The Constitution does not specify the C&A.G.'s duties, leaving that decision to Parliament. He
must carry out his duties and make use of his powers in relation to the Union's, the States', and
any other authority or organisation that Parliament may create through legislation. 7

The Act of 1971 outlines two categories of duties that must be performed by him. They are the
roles of accountant and auditor.

Article 150: As an accountant, the C&A.G. supervises all cash withdrawals made by the central
or state governments. He is responsible for maintaining the Union and State funds in the way the
President defines. As a result, it gives the President the authority to specify how the union's and
the states' finances should be maintained.8

Article 151: Speaks about the audit report. The President will receive information from the
C&A.G regarding the Union's financial statements and organize to have them presented to each
House of Parliament. The Governor of the State, who will organize for them to be presented
before the State Legislature, must receive reports from the C&A.G pertaining to the accounts of
the State.9

DUTIES AND POWERS OF C&A.G

“The Comptroller and Auditor General of India's responsibilities, as defined by the Comptroller
and Auditor General's [Duties, Powers and Conditions of Service (DPC)] Act of 1971, 10 can be

6
Association of United Tele Services Providers v. Union of India AIR 2014 SC 1984 at p. 1999
7
Constitution of India,1950 art 149
8
Constitution of India,1950 art 150
9
Constitution of India,1950 art 151
10
Comptroller and Auditor General's [Duties, Powers and Conditions of Service (DPC)] Act of 1971

9
broadly divided into two categories: (i) those relating to the compilation and keeping of
accounts; and (ii) those relating to audit.”

The provisions in sub-section (1) of section 18 of the Act give the Comptroller and Auditor
General the following power to carry out his Act-related duties:

(i) “to review any office of accounts under the control of the Union or a State, including
treasuries and those responsible for maintaining initial and subsidiary accounts, and submit
accounts to him;”

(ii) “to request that any accounts, books, papers, and other documents dealing with, forming the
basis for, or otherwise relevant to the transactions to which his duties in regard to audit extend be
sent to such place as he may designate for his inspection;”11

iii) to ask the office manager any questions or make any observations he feels are essential, as
well as to request any information he might need in order to prepare any accounts or reports that
fall under his purview.

“The person in charge of the office or department, the accounts of which are subject to
inspection and audit by the Comptroller and Auditor General, shall provide all facilities for such
inspection and shall comply with requests for information in the most complete form possible
and with all reasonable promptness, according to subsection (2) of section 18.”

GENERAL PROVISIONS RELATED TO AUDIT

“The Act's Sections 13 to 24, 23 and 24 contain the rules pertaining to audit. The Comptroller
and Auditor General is required by Section 13 of the Act to examine all Consolidated Fund of
India expenditures made by each State and Union Territory with a Legislative Assembly.” The
thorough expense audit contains the following objects:

(i) audit against provisions of funds;

(ii) regularity audit;

(iii) propriety audit;

11
ibid

10
(iv) efficiency-cum-performance or value for money audit; and

(v) systems audit.

Right to access Information

When reviewing the accounts and transactions of the government, Audit is allowed to ask any
questions, make any observations, and request any documents, returns, or explanations that it
deems pertinent and essential for the proper performance of its duties. All such inquiries and
remarks must be made in a courteous, impersonal demeanor.

“The person in charge of the office or department, the accounts of which are to be
inspected/audited by functionaries of the Comptroller and Auditor General, is required by law to
provide all facilities for the inspection/audit and to respond to requests for information in as
complete a form as possible and with all reasonable promptness, according to Subsection (2) of
Section 18 of the Act. If crucial documents are not produced, the audit should be canceled, and
the Principal Director of Commercial Audit should notify the Secretary in the
Ministry/Department or the Chairman & Managing Director of the Company, depending on the
circumstances, of the situation.”12

Audit of Commercial Accounts

Audit Objectives

“The main objectives of an audit of a company's or corporation's accounts are to determine

whether the Financial Statements: (i) give a true and fair view of the entity's financial position;
(ii) were prepared in accordance with the InAS Standards and Companies Act, 2013, and any
other applicable laws;”

(iii) were presented while giving proper consideration to the audited entity's circumstances; and
(iv) contained sufficient disclosures about their various components, including, but not limited
to, the entity

12
Comptroller and Auditor General's [Duties, Powers and Conditions of Service (DPC)] Act of 1971 s 18(2).

11
Statutory auditors chosen in accordance with the Companies Act by the Comptroller & Auditor
General carry out a thorough examination of the financial statements of Government Companies
and deemed Government Companies. Additionally, he has the authority to direct the statutory
auditors to perform audits and authorise their reports.

Audit Mandate

The following four categories can be broadly applied to Public Sector Undertakings that operate
on commercial lines and whose commercial accounts are subject to audit by the Comptroller &
Auditor General:

(i) “Government firms, or businesses where the central, state, or local governments own at least
51% of the paid-up capital.”

(ii) “Companies that the Companies Act of 2013 deems to be government entities.”

(iii) “Statutory bodies funded entirely or primarily by the government and established by acts of
the state or union territory legislature.”

(iv) “Concerns, or departmentally run government commercial and quasi-commercial

departmental enterprises.”

CHAPTER III

C&A.G IN ACHIEVING GOOD GOVERNANCE

The importance of C&A.G is easily understood by the following words,

12
 Dr. B.R. AMBEDAKAR said that:-

"I am of the opinion that this dignitary or official (C & AG) is probably the most important
official of the Constitution of India. He is the man who will see that the expenses voted by
Parliament are not exceeded, or varied of what has been established by Parliament in what is
called appropriation Act. If this officer is to carry out the duties and in my opinion they are much
more important than the rights that the duties of the judiciary.”

"The role of the audit report is very important as transparency and accountability are being
established in different parts of the country through it," the C&A.G.

“There are eight key traits of good governance. It adheres to the rule of law and is participative,
consensus-oriented, accountable, accessible, responsive, effective, and efficient. It guarantees
that corruption is kept to a minimum, that minorities' opinions are taken into consideration, and
that the perspectives of those in society who are most vulnerable are heard when making
decisions. Additionally, it responds to the requirements of society, both now and in the future.”13

C&A.G. is crucial in overcoming challenges to good governance. The criminalization of politics

is the primary obstacle in the way of effective governance. I want to identify the two main
problems with governance—corruption and the criminalization of politics—at an obvious risk of
generalizations. Although C&A.G faces some particular obstacles to promoting good
governance:-

(1) “Denial of prompt and comprehensive records access audit. There is no mechanism for
timely or failure to do production, giving deterrent penalties for non-delivery or incomplete
production records of C&A.G audit, despite the RTI Law's sanctions for non-specific records
production or replies within the allotted time.”

(2) The Center, States, and urban local bodies and Panchayati Raj Institutions can use audit to
monitor policy and execution. (IRP). The way they are produced and how public funds are spent
has undergone an evolutionary shift recently. The majority of public-private partnerships (PPPs)
are used to fund PRI and infrastructure projects, while about 67 percent of Plan and non-Plan

13
Dr. J.N Pandey “Constitutional Law of India” (58th edition, 2021) Pg 429.

13
Center subsidies have been given directly to implementing agencies and non-governmental
organisations.

(3) It's quite unsettling to observe an increase in instances where central ministries request to
have the C&A.G audit of newly formed or in the process of being created institutions excluded.
Through their respective laws, regulators like the TRAI, Petroleum and Natural Gas Regulatory
Board, etc. have stayed entirely or partially outside of the audit mandate of C&A.G.

“Accounting vis - a - vis Good Governance:- The Comptroller and Auditor General of India
(duties, responsibilities and Conditions of Service) Act, 1971 and the Indian Constitution are the
sources of C&A.G's authority. Both laws offer the C&A.G some authority to protect the treasury
and guarantee transparency in the administration of public funds. A righteous accounting system
can be created because of C&A.G, which also promotes good governance.”

A good accounting system complies with accounting's primary objectives, which are compliance,
accountability, and the use of information to enhance state administration and operations. This
method finds inconsistencies, errors, and omissions. The Report of the Twelfth Finance
Commission acknowledged that the public accounts should be switched from a cash-based to an
accrual-based system because the present accounting system leaves room for fiscal opportunism.
Therefore, a tax reform that enhances efficiency and accountability is required.

These reforms are evident in the actions made in the Thirteenth Finance Commission Report,
which acknowledges the need to raise the standard of public spending in order to enhance the
production and results. These changes are broken up into three categories: internal controls,
auditing, and accounting practices and the nature of account ownership. In the context of
monetary accountability and special audits, the C&A.G's job is to facilitate such reforms.
C&A.G'S aim is to establish a connection between sound accounting procedures and improved
economic outcomes that affect every sphere of society.

Government accounting procedures are frequently characterised by a lack of transparency,

uniformity, and completeness, which results in poor-quality accounts and an ineffective use of
taxpayer funds. Through its independent auditors, C&A.G plays a crucial role in bringing
transparency and responsibility to the surface of such discrepancies and bring those responsible
to justice.

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Effectiveness of Audit on Governance: - “After independence, the audit's focus has been on
controlling compliance to determine whether an expense has been incurred, and then to
determine whether the costs have been used to achieve their objectives in a way that is both
efficient and effective for delivering a performance audit on the basis that the main objective is
to deliver value while enhancing audit efficiency.”14

“In a parliamentary democracy, the audit aims to guarantee parliamentary oversight of

government revenues and expenditures while keeping a watch on the executive's spending.
Through this procedure, C&A.G guarantees transparency and accountability through its reports,
identifies various flaws in the spending and receiving of funds, and covers the factors that
contribute to the misappropriation of funds, such as excessive spending or the use of personal
benefits. These reports contribute to better governance, and the results of development initiatives
are put into action to raise standards in the marginalized areas of society.”

“Audit various functions in the elimination of challenges to good governance in itself can be
seen below:”

Social Audit improving governance: - founded on the theme of new auditing standards The
C&A.G now uses social audit as a key instrument to remove obstacles to good governance. The
audit methodology that these guidelines are built on was designed to find subject governance
centric and facilitate good governance. 15

C&A.G audit is essentially an external audit. Their educational pursuits are recommended.
Through its representative legislative council on public finances and public enterprises, the
Legislature of the Union and the State discusses the issues presented in these reports. In
comparison, social auditing is more inclusive and diverse because it covers a wider range of
stakeholders. His report establishes a safeguard against corruption and fraud and lays the
groundwork for the execution of public sector programmes. It also persuades the corrupt to abide
by the law.

14
Shashidharan, htmC&A.G needs greater power
KP,http://www.thehindubusinessline.in/2010/11/20/stories/2010112050160800. accessed on March 20 2023.
15
M P Jain “Indian Constitutional Law” (Justice Jasti Chelameswar, Justice Dama Seshadri Naidu 8 th edition, 2018)
pg. 1456

15
Social audit offers a forum for bettering governance and repairing damages. It serves as a means
of ensuring the transparency of the multi-view monitoring and evaluation system and the
accountability of public sector programme managers.10 The main force behind good governance
is its ability to sensitise people and foster confidence between them by illustrating the
responsibility and autonomy.

“E-Governance VIS-A-VIS Audit: - there is a challenge for effective governance to enhance

the delivery system. By integrating ICT into the audit system, this can be accomplished. To give
"satisfaction-oriented audit clients" is the primary goal of audit development. A method like this
one is designed to avoid unnecessary audits and audit deadlocks. 16 This system's significance can
be seen in the fact that it is being adopted more frequently in a number of nations, including the
United States, Britain, Canada, and Australia, so that people can freely view such public
documents.”

“Through the systematic management of audit data, which is constantly collected, analysed, and
evaluated by linking various information systems Administrative managed by various
government agencies, the use of electronic administration audit mechanisms ensures the
professionalism and productivity of the audit. As the project progresses, this library of systematic
support will help identify any deviation in almost real time and offer helpful solutions to ensure
that the goal of the project is eventually achieved. Such a proactive security assessment can
attract interest groups and credibility. Additionally, it will make electronic audits fair and open,
maximising the benefits of prevention audits and ultimately lowering corruption and promoting
good governance.” 17

In order to fulfil the principles of good governance, C&A.G plays a special role. The issue that
may arise is whether C&A.G's success is consistent with the objectives of this special function.
Are sufficient legal protections in place to meet the demands of good governance? That query

16
Report of the Working Group on Social Audit, Comptroller and Auditor General of India
http://www.C&A.G.gov.in/Social%20Audit.pdf accessed March 19 2023.
17
M P Jain “Indian Constitutional Law” (Justice Jasti Chelameswar, Justice Dama Seshadri Naidu 8 th edition, 2018)
Pg 1437.

16
has a flagrant answer. The Indian Constitution serves as the foundation for C&A.G, an
independent auditing agency.

CHAPTER IV

SUGGESTIONS

17
“To make C&A.G. more powerful and effective towards meeting challenges of good
governance, there are some suggestions, which are given below.”

(1) “The C&A.G Act (Rights, Powers and Conditions of Services), 1971 serves as the mould in
this situation; if C&A.G were to go beyond the mould's (the Act's) boundaries, it would be
considered ultra vires. Greater information access rights would be comparable to other major
democracies in the world if C&A.G is required to be successful in carrying out its duties and
play a significant role in promoting good governance.”

(2) “It should have the authority to conduct office raids, seize papers that would otherwise go
missing, and deduct money from the salaries and assets of corrupt officials. Access to personal
wealth information of officials who have been found guilty through audits should also be
allowed.”

(3) The President should appoint the C&A.G. on the advice of a multi-member group made up
of the Prime Minister, the Chief Justice of the Instance, and the Leader of the Opposition of the
L.S.

(4) A pre-audit mechanism should be included; this means that before a bill is passed, the
C&A.G. should audit any money that would be spent.

5) “There should be a personal liability clause, which states that the individual with the power to
use money is responsible for any financial mismanagement.”

(6) Former C&A.G. Vinod Rai proposed changes to the C&A.G. Act of 1971 that would put all
public-private partnerships (PPPs), Panchayti Raj Institutions, and Societies receiving
government funding under the purview of the C&A.G.

(7) The government should modify the C&A.G. Act 1971 to grant the C&A.G. “Judicial the
authority to summon offenders and impose sanctions on them if they fail to provide it with
information within a deadline that may be 15 days.”

Therefore, we can partially accomplish our goal of good governance through the suggested
reforms.

18
CHAPTER V

CONCLUSION

19
“In spite of these drawbacks, the Comptroller and Auditor General performs a special role in
Indian democracy, protecting the Constitution and laws pertaining to financial management.
C&A.G office can access any office under the government of India. However, C&A.G's access
to the secret agency is constrained. It appears that C&A.G is now auditing that as well. Large
sums are stolen in arms deals, 2G, CWG, etc. India, which is a developing nation as we all know,
needs significant infrastructure expenditures. Therefore, it should have sufficient safeguards to
secure our money. And in order to accomplish the goals of C&A.G's establishment, our
government must implement changes. Additionally, a C&A.G. who is independent is needed to
carry out his duties in a useful and efficient manner. So that we alone can guarantee a successful
step towards sound governance.”

“Therefore, in my opinion, C&A.G, despite having a lot of energy to do its job and guarantee
transparency in government spending, lacks sufficient resources for the practical aspects and
needs to be reformated. There is a need for a Tiger with tooth to fill the post of C&A.G, and this
can only be accomplished by giving the C&A.G. more authority and by implementing an
independent selection process.”

"C&A.G is not a munimji or an accountant or something. It is a constitutional authority that can

review the allocation of revenues and matters related to the economy. C&A.G is the principal
auditor whose function is to enter the economy, efficiency and the efficiency of resource use by
the government if the C&A.G will not, then who else will."- watching a bank of the Supreme
Court of India, while dismissing a petition challenging C&A.G reports on 2G spectrum, coal
blocks allocation, etc.

“Finally, I can say that a strong C&A.G. is necessary for the development of a transparent and
corrupt-free government and that the role of the C&A.G. in addressing the challenges of good
governance is crucial. And by doing this, we can achieve the true goal of the C&A.G.'s founding
and take a move towards good governance.”

BIBLIOGRAPHY

BOOKS REFERRED

20
1. Dr. J.N Pandey “Constitutional Law of India” (58th edition, 2021).
2. M P Jain “Indian Constitutional Law” (Justice Jasti Chelameswar, Justice Dama Seshadri
Naidu 8th edition, 2018).
3. Durga Das Basu “Introduction to the Constitution of India” (26th edition, 2022)

STATUTES REFERRED

1. Constitution of India 1950

2. Comptroller and Auditor General's [Duties, Powers and Conditions of Service (DPC)]
Act of 1971

ARTICLES/PAPERS REFERRED

1. Audit of Good Governance: Provide Foresight by AK Awasthi and Vani Sriram.

2. Audit of Good Governance: Monitoring and Insight by PK Mallick Kataria and Upload.

21
22