"The Comptroller and Auditor-General of India is a friend, philosopher and guide of Public Accounts…

Question

"The Comptroller and Auditor-General of India is a friend, philosopher and guide of Public Accounts Committee." — Discuss.

Ghissu Editorial · Accepted Answer

The CAG is rightly called the friend, philosopher and guide of the Public Accounts Committee because its audit reports under Articles 148 to 151 form the basis of the PAC's scrutiny, and it explains irregularities and tracks follow-up. Weak government responses to audit findings, however, can dilute this partnership.

**Introduction**

The Comptroller and Auditor-General (CAG) of India, constitutionally mandated under Article 148, plays a pivotal role in ensuring fiscal transparency and accountability, working closely with the Public Accounts Committee (PAC) to strengthen parliamentary financial oversight.

**Constitutional and Statutory Role**

1. **Constitutional Independence**: The CAG enjoys security of tenure and independence akin to a Supreme Court judge, auditing all government accounts, including the Consolidated Fund and Public Account, as demonstrated by the ==Andhra Pradesh⟦3⟧⟦2⟧⟦1⟧ CAG 2025 Audit== exposing ₹1,806 crore revenue impact and major GST compliance gaps.  
2. **Statutory Powers and Challenges**: Empowered by the 1971 Audit Act, the CAG inspects transactions and calls for documents but faces resource constraints and audit delays, evident in the ==Andhra Pradesh CFMS Audit== revealing ₹968 crore excess payments and 48% public account share.

**CAG as Friend, Philosopher, and Guide to PAC**

1. **Advisor and Facilitator**: The CAG provides detailed audit reports that guide PAC’s examination of government expenditure, helping translate audit findings into parliamentary action, as seen in PAC’s scrutiny of welfare and education schemes highlighted in the ==Andhra Pradesh CAG 2025 Audit==.

**Significance and Way Forward**

1. **Enhancing Accountability**: The CAG-PAC nexus is central to democratic checks and balances, driving reforms such as better accounting standards and tighter expenditure controls.  
2. **Strengthening Effectiveness**: Augmenting CAG’s manpower and technology, institutionalising mandatory government responses, and granting statutory recognition to audit staff will bolster audit independence and impact.

**Conclusion**

The CAG’s role as friend, philosopher, and guide to the PAC is indispensable for effective parliamentary financial oversight and governance reform.

Model answer

ఈ ప్రశ్నను ప్రాక్టీస్ చేయండి

స్థానిక పాలన (73వ/74వ) మరియు రాజ్యాంగ సంస్థలు13 questions

Ghissu