Mains Marathon

Approach:

• Briefly introduce the Comptroller and Auditor General (CAG) and its constitutional authority.
• Discuss its contribution to upholding democratic accountability.
• Mention the limitations in CAG’s audit powers.
• Conclude with a suitable way forward.

Introduction :

The Comptroller and Auditor General (CAG) of India, established under Article 148 of the Constitution, is a key constitutional authority ensuring accountability of public funds. As an impartial auditor, the CAG’s reports form the basis of legislative scrutiny, thereby serving as a bridge between executive action and parliamentary oversight.

Body :

CAG’s Contributions to Democratic Accountability

• CAG’s audits have unearthed major scams:
  • 2G Spectrum Scam (2010): Estimated loss of ₹1.76 lakh crore due to faulty allocation.
  • Coal Block Allocation Scam (2012): Highlighted revenue losses of ₹1.86 lakh crore.
  • Commonwealth Games (CWG) Scam: Audited large-scale procurement anomalies.
  • These reports became the basis for public debates, parliamentary actions, and in some cases, judicial intervention.
• Performance Audits :
  • CAG conducts audits beyond financial compliance—e.g., MNREGA, Sarva Shiksha Abhiyan, and National Health Mission—pointing out leakages, poor outcomes, and inefficiencies. This helped shift the focus from input-based to outcome-based governance.
• Ensuring Executive Accountability
  • Through periodic reports, CAG informs the legislature about delays, misappropriation, and underutilization of funds, enhancing transparency. It thus upholds fiscal federalism and integrity in public finance.

Limitations Undermining Effectiveness

• No Enforcement Powers: CAG can only report; it lacks the authority to penalize.
• Delayed Reporting: Reports often come years after expenditure, reducing real-time accountability.
• Limited Follow-Up: Recommendations are advisory; government action is not mandatory.
• PAC Overload: Reports are voluminous; parliamentary committees cannot review all findings effectively.
• Politicization: Audit findings are sometimes selectively cited or undermined for political ends.

Way Forward

• Real-time auditing using digital platforms and AI.
• Ensure time-bound action on recommendations.
• Strengthen PAC with technical experts and domain specialists.
• Promote citizen-centric audit reports for wider public engagement.
• Expand the scope to include climate expenditure, digital governance, and welfare delivery audits.

Conclusion :

As Dr. B.R. Ambedkar rightly remarked, the CAG is "the most important officer in the Constitution of India.” By bridging the gap between expenditure and oversight, the CAG plays a pivotal role in maintaining democratic accountability, though its effectiveness can be enhanced through institutional reforms, timely follow-up, and greater legislative engagement.