The duty of the Comptroller and Auditor General is not merely to ensure the legality of expenditure but also its propriety.” Comment. (150 words)
The Comptroller and Auditor General (CAG) of India, as per Article 148 of the Constitution, ensures financial accountability of the government. CAG’s duty extends beyond legal compliance to include evaluating the propriety of public expenditure.
CAG’s Role in Ensuring Legality and Propriety:
- Ensuring Legality: CAG ensures that government spending adheres to laws, rules, and regulations, preventing unauthorized use of public funds.
- Evaluating Propriety: Beyond legality, CAG assesses if expenditures are reasonable, prudent, and in public interest. For instance, questioning unnecessary purchases or wasteful spending ensures efficient use of taxpayer money.
- Promoting Accountability: By scrutinizing propriety, CAG highlights inefficiencies or extravagant expenses, such as the irregularities in the 2G spectrum allocation (2010), promoting fiscal discipline.
- Benchmarking Value for Money: CAG evaluates if public funds achieve intended outcomes, ensuring optimal resource utilization in projects and schemes.
Conclusion:
CAG’s focus on both legality and propriety strengthens fiscal accountability, ensuring government spending is justified, efficient, and benefits the public at large.
