Topic:Functions and responsibilities of the Union and the States, issues and challenges pertaining to the federal structure, devolution of powers and finances up to local levels and challenges therein.
2) CAG is instrumental in securing accountability of the executive to the parliament in the sphere of financial administration. Explain. List the constitutional provisions to ensure the independence of the CAG.(250 words)
Indian Polity by Lakshmikant, D D Basu
why this question:
The question is direct from the static portions of GS paper II, it tends to evaluate role of CAG in ensuring accountability of executive to the parliament in financial administration.
Key demands of the question:
The answer must bring out in what way CAG is responsible for bringing accountability of the executive to the parliament with respect to financial administrative decisions. One has to as well discuss constitutional provisions that ensure the independence of the CAG.
Explain – Clarify the topic by giving a detailed account as to how and why it occurred, or what is the particular context. You must be defining key terms where ever appropriate, and substantiate with relevant associated facts.
Structure of the answer:
Introduce by highlighting how executive is accountable to the Parliament in a parliamentary democracy.
The body of the answer should address the following dimensions:
- CAG is the guardian of the public purse.
- Financial Accountability and CAG.
- The CAG submits three audit reports to the President, namely, audit report on appropriation accounts, audit report on finance accounts and audit report on public undertakings.
- The Public Accounts Committee examines public expenditure not only from legal and formal point of view to discover technical irregularities but also from the point of view of economy, prudence, wisdom and propriety to bring out the cases of waste, loss, corruption, extravagance, inefficiency and nugatory expenses.
- discuss how parliament enforces financial accountability upon executive with the help of PAC and the role of CAG in it.
- Conclude by enumerating the constitutional provisions for ensuring independence of the CAG.
Conclude with significance of CAG in Indian polity and administration.