CAG Flashcards

(43 cards)

1
Q

What is CAG?

A

“CAG (Comptroller and Auditor General of India) is the constitutional authority responsible for auditing government accounts in India.”

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2
Q

Which Article establishes the office of CAG?

A

“Article 148 establishes an independent office of CAG.”

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3
Q

Who is the current CAG of India?

A

“K. Sanjay Murthy (15th CAG of India

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4
Q

Why is CAG important?

A

“He is guardian of public purse and controls financial system at Centre and State levels.”

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5
Q

Who called CAG the ‘most important officer under the Constitution’?

A

“Dr. B. R. Ambedkar.”

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6
Q

How is the CAG appointed?

A

“Appointed by the President by warrant under his hand and seal.”

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7
Q

What oath does CAG take before entering office?

A

“To uphold Constitution

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8
Q

What is the tenure of CAG?

A

“6 years or up to 65 years

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9
Q

How can the CAG resign?

A

“By addressing resignation to the President.”

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10
Q

How can the CAG be removed?

A

“Same manner as a Supreme Court judge: special majority resolution of both Houses on grounds of misbehaviour or incapacity.”

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11
Q

What ensures independence of CAG?

A

“Security of tenure; removal only like SC judge; service conditions by Parliament; salary cannot be reduced; office expenses charged on Consolidated Fund.”

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12
Q

What is CAG’s salary?

A

“Equal to a Supreme Court judge.”

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13
Q

Can CAG take any government office after retirement?

A

“No

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14
Q

Who prescribes service conditions of staff in Audit Department?

A

“President after consultation with CAG.”

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15
Q

Are CAG office expenses voted in parliament?

A

“No

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16
Q

What Act defines powers of CAG?

A

“CAG’s (Duties

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17
Q

What was the 1976 amendment in CAG Act?

A

“Separated accounts from audit (departmentalisation).”

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18
Q

What does Article 149 deal with?

A

“Duties and powers of CAG.”

19
Q

What does Article 150 deal with?

A

“Form of Union & State accounts

20
Q

What does Article 151 deal with?

A

“Presentation of CAG audit reports to Parliament/State Legislatures.”

21
Q

Which funds are audited by CAG?

A

“Consolidated Fund

22
Q

What does CAG audit in government departments?

23
Q

What is regulatory audit?

A

“To check legality of expenditure and conformity with rules.”

24
Q

What is propriety audit?

A

“To examine wisdom

25
What is limitation in audit of secret services?
"CAG must accept administrative certificate and cannot demand details."
26
To whom does CAG submit Union audit reports?
"To the President."
27
Which reports does CAG submit?
"1. Audit Report on Appropriation Accounts 2. Audit Report on Finance Accounts 3. Audit Report on Public Undertakings."
28
Who examines CAG reports?
"Public Accounts Committee (PAC)."
29
What are 'net proceeds' of taxes?
"Proceeds minus cost of collection; certified by CAG under Article 279."
30
What is CAG’s role regarding accounts?
"Compiles & maintains State accounts; no longer maintains Central accounts since 1976."
31
What is the difference between Comptroller & Auditor roles?
"India’s CAG is only Auditor; Britain’s CAG is both Comptroller & Auditor."
32
Does CAG control issue of money from Consolidated Fund?
"No
33
What is CAG’s role in public corporations category 1?
"Full and direct audit (e.g.
34
Role in category 2 corporations?
"Private auditors appointed in consultation with CAG; CAG can do supplementary audit."
35
Role in category 3 corporations?
"Fully private audit; CAG has no role (e.g.
36
What is CAG’s role in Government companies?
"Private auditors appointed on advice of CAG; CAG can perform supplementary/test audit."
37
When was Audit Board created and why?
"1968 on ARC recommendation to audit technical enterprises."
38
Who criticised CAG strongly?
"Paul H. Appleby."
39
What did Appleby say about CAG?
"Colonial inheritance; negative influence; discourages decision-making; overrated by Parliament; auditors know auditing not administration."
40
What are the Articles related to CAG?
"148 – CAG
41
What is the role of CAG in democracy?
"Ensures executive accountability to Parliament through audit."
42
To whom is CAG responsible?
"Only to Parliament."
43
Which democratic institutions are comparable to CAG?
"Supreme Court