The Comptroller and Auditor General: Reform the Institution to Enforce Government’s Accountability
| Author | B.P. Mathur |
| DOI | 10.1177/0019556118780092 |
| Published date | 01 September 2018 |
| Date | 01 September 2018 |
| Subject Matter | Articles |
Article
Indian Journal of Public
Administration
64(3) 442–453
© 2018 IIPA
SAGE Publications
sagepub.in/home.nav
DOI: 10.1177/0019556118780092
http://journals.sagepub.com/home/ipa
The Comptroller and
Auditor General:
Reform the Institution to
Enforce Government’s
Accountability
B.P. Mathur1
Abstract
The Comptroller and Auditor General (CAG) is an institution under our con-
stitution for enforcing the accountability of the executive and watching that
public money is used with due regard to wisdom, faithfulness and economy.
To perform the job efficiently, there is need for fundamental restructuring of its
organisational structure, which is an inheritance from the colonial past. There
is a need to convert it into a multi-member audit commission at the apex level
and strengthen status of State Accountants General, who conduct the audit of
state government transactions, by giving them statutory recognition and greater
autonomy. To instil public confidence in the incumbent holding the high office of
CAG, there is need for transparency in his appointment and only a professional
of proven competence should be appointed to the post. Government should
recognise the important role CAG can play in effective management of national
finances and good governance.
Keywords
CAG, Comptroller & Auditor General, audit, public audit, accountability
Introduction
The Comptroller and Auditor General (CAG) is the key institution under the con-
stitution, for enforcing accountability of the executive to parliament. CAG exam-
ines whether the executive has incurred expenditure in accordance with the budget
grants voted by parliament, conformed to the parliamentary authorisations for
raising revenue through taxation and other measures and observed the prescribed
1 Former Deputy Comptroller & Auditor General and former Director National Institute of Financial
Management.
Corresponding author:
B.P. Mathur, Former Deputy Comptroller & Auditor General.
E-mail: drbpmathur@gmail.com
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