C&AG of India: An Instrument to Enhance Accountability,Probity and Good Governance

Abstract

The Institution of Comptroller and Auditor General (C&AG) of India is a constitutional regulatory authority to assist central and state legislatures by submitting timely performance and compliance audit of the expenditure made by the concerned governments, examining whether the funds earmarked and approved for the purposes by the legislature have been utilised properly. It is an essential instrument to enforce accountability of executive to legislature by presenting fair and proper audit so that any fraud and embezzlement can be detected, and thereby probity and good governance can be ensured. This is possible only when the appointment of the C&AG will be made by constitutionally and legally fixed proper criteria to ensure its impartiality and independence from the executive and legislature, with certain degree of accountability to the latter.