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  2. State Finances Audit Report of the Comptroller and Auditor General of India for the year ended 31 March 2023 (2022-23) Government of Gujarat (Report No. 1 of 2024)

    • Audit Reports

      This Report of the Comptroller and Auditor General of India...

  3. The Comptroller and Auditor General (CAG) is an authority instituted by the Constitution of India /Part V - Chapter V/Sub-part 7B/Article 148. The prime responsibility of CAG is to audit...

  4. This Report of the Comptroller and Auditor General of India (CAG) on observations arising from audit of State Public Sector Enterprises (SPSEs) of Government of Odisha covers the period from April 2020 to March 2022.

    • Who Is The Cag?
    • How Did The Office of The CAG Come Into Being?
    • What Are The Constitutional Provisions Regarding The Cag?
    • How Is The CAG in India Different from The CAG in Britain?
    • What Are The Functions and Power of Cag?
    • What Are The Challenges in The Effective Functioning of Cag?
    CAG is an independent authority under the Constitution of India.
    He is the head of the Indian audit & account department and chief Guardian of Public purse.
    It is the institution through which the accountability of the government and other public authorities (all those who spend public funds) to Parliament and State Legislatures and through them to the...
    Shri Girish Chandra Murmu is the incumbent CAG of India.
    Office of the Accountant General was established in 1858 (the year the British took over administrative control of India from the East India Company). In 1860 Sir Edward Drummond was appointed as t...
    In 1866, the position was renamed Comptroller General of Accounts, and in 1884, it was re-designated as Comptroller and Auditor General of India.
    Under the Government of India Act 1919, the Auditor General became independent of the government as statutory backing was given for the position.
    The Accounts and Audits Order of 1936 provided detailed accounting and auditing functions of the auditor general.
    Article 148broadly deals with the CAG appointment, oath and conditions of service.
    Article 149deals with Duties and Powers of the Comptroller and Auditor-General of India.
    Article 150says that the accounts of the Union and of the States shall be kept in such form as the President may, on the advice of the CAG, prescribe.
    Article 151 says that the reports of the Comptroller and Auditor-General of India relating to the accounts of the Union shall be submitted to the president, who shall cause them to be laid before e...
    CAG of India is only performing the role of an Auditor General and not of a Comptrollerbut in Britain it has the power of both Comptroller as well as Auditor General.
    In India,the CAG audits the accounts after the expenditure is committedi.e., ex post facto. In the UK no money can be drawn from the public exchequer without the approval of the CAG.
    In India, CAG is not a member of the parliamentwhile in Britain; CAG is a member of house of the Commons.
    CAG derives its audit mandate from different sources like–
    CAG audits the accounts related to all expenditure from the Consolidated Fund of India, Consolidated Fund of each state and UT’s having a legislative assembly.
    He audits all expenditure from the Contingency Fund of India and the Public Account of India as well as the Contingency Fund and Public Account of each state.
    He audits all trading, manufacturing, profit and loss accounts, balance sheets and other subsidiary accounts kept by any department of the Central Government and the state governments.
    In present times audits are getting complex because forms of corruption and maladministration extremely difficult to detect.
    No criterion or procedure has been prescribed either in the Constitution or in the statute for the appointment of CAG.
    The CAG has the authority to inspect any Government office and to call for any accounts. However, in practice, the supply of records is often denied.
    Just like the citizen’s right to get the information within a month under RTI Act 2005, auditors should be provided access to records on priority basis within seven days, failing which, heads of de...
  5. The reports of the CAG are laid before the Parliament/Legislatures and are taken up for discussion by the Public Accounts Committees (PACs) and Committees on Public Undertakings (COPUs), which are special committees in the Parliament of India and the state legislatures.

  6. This Report of the Comptroller and Auditor General of India contains significant Audit findings, which arose from the compliance audit of the Ministry of Communications, Ministry of Electronics and Information Technology and Ministry of Finance.