“The duty of the Comptroller and Auditor General is not merely to ensure the legality of expenditure but also its propriety.” Comment. (2024, 10 Marks)

Paper	GS Paper 2
Word Limit	150 words
Syllabus Topic	Constitutional Bodies – Comptroller and Auditor General of India

Model Answer

The Comptroller and Auditor General (CAG) is set up under Article 148. It audits the accounts of the Union and the States. Its duties come from the CAG (Duties, Powers and Conditions of Service) Act, 1971.

Legality Audit

• Checks if money was spent as allowed by law, rules and the Appropriation Act.
• Checks if a competent authority sanctioned it.

Propriety Audit

• Asks whether spending was wise, economical and in public interest.
• Points out waste and extravagance, even when rules were followed.
• Examples: audit reports on 2G spectrum (2010) and coal block allocation (2012) questioned the method of allocation.
• Performance audit also checks economy, efficiency and effectiveness of schemes.

Limits

• Propriety audit is discretionary; CAG cannot stop spending.
• Reports go to Parliament under Article 151; action depends on the Public Accounts Committee (PAC).

Conclusion

The CAG is thus a “friend, philosopher and guide” of the PAC. Timely reports and quick follow-up can make public spending both lawful and sensible.

Related PYQs

• Discuss the role of the National Commission for Backward Classes in the wake of its transformation from a statutory body to a constitutional body. (2022)
• “The Attorney-General is the chief legal adviser and lawyer of the Government of India.” Discuss. (2019)
• How is the Finance Commission of India constituted? What do you about the terms of reference of the recently constituted Finance Commission? Discuss. (2018)

Also read: Governor’s legislative powers and re-promulgation of ordinances (GS2 2022) and Electoral reforms and One Nation One Election (GS2 2024)