"The duty of the Comptroller and Auditor General is not merely to ensure the legality of expenditure but also its propriety." Comment. (UPSC GS 2 2024/10 Marks)

Introduction:

The Comptroller and Auditor General (CAG) plays a crucial role in ensuring transparency and accountability in government expenditure. While their primary duty is to ensure the legality of expenditure, they also have a responsibility to assess its propriety.

Duty of the Comptroller and Auditor General (CAG) of India

• Constitutional Mandate:
  
  • The CAG is established under Article 148 of the Indian Constitution, making it a constitutional authority responsible for auditing government accounts.
  • The CAG’s primary duty is to audit the expenditure from the Consolidated Fund of India, States, and Union Territories to ensure transparency and accountability.
• Ensuring Legality of Expenditure:
  
  • Legal Compliance: The CAG ensures that all government expenditures are in line with the laws passed by the legislature. This is the core function where the CAG checks that the money allocated by the Parliament is spent as per the rules laid down.
  • Auditing of Transactions: Every financial transaction of the government is subject to an audit to confirm that it is legally authorized.
• Propriety Audit:
  
  • Definition of Propriety: Propriety refers to the ethical and judicious use of funds. The CAG’s role is not limited to checking whether the expenditure is legally correct, but also if it is justified and economical.
  • Objective Scrutiny: CAG audits to see whether expenditures are necessary, reasonable, and efficient. It looks beyond just legal approval to analyze if public money is being used for the intended purposes and without waste or extravagance.
  • Ensuring Good Governance: By evaluating the propriety of expenditures, CAG plays a crucial role in promoting accountability in public administration and governance.

Conclusion:

The duty of the Comptroller and Auditor General goes beyond ensuring the legality of expenditure to also include assessing its propriety. By upholding both principles, the CAG plays a vital role in promoting transparency and accountability in government spending.