Question

Assertion (A): The CAG’s administrative expenses are charged upon the Consolidated Fund of India and are not subject to parliamentary vote.

Reason (R): This provision ensures the CAG’s financial autonomy, preventing parliamentary control over its budget.

Select the correct answer code:

• A. Both (A) and (R) are true and (R) is the correct explanation of (A)
• B. (A) is true but (R) is false
• C. (A) is false but (R) is true
• D. None of the above

Answer 1

Answer:

A. Both (A) and (R) are true and (R) is the correct explanation of (A)

Comptroller and Auditor General (CAG) of India

• Constitutional Mandate: The Comptroller and Auditor General (CAG) of India is a constitutional authority established under Article 148 of the Constitution of India.

• Financial Autonomy: The administrative expenses of the CAG, including the salaries and allowances of its staff, are charged upon the Consolidated Fund of India.

• Article 148(6): This article states that the conditions of service of persons serving in the Indian Audit and Accounts Department and the administrative expenses of the office of the CAG shall be such as may be prescribed by rules made by the President after consultation with the CAG. Further, these expenses are charged on the Consolidated Fund of India.

• Non-votable Expenditure: Expenses charged on the Consolidated Fund of India are not subject to the vote of Parliament. This means that Parliament cannot reduce or refuse to grant these funds.

• Purpose of Charging: This provision is crucial for ensuring the independence and autonomy of the CAG. By making its expenses non-votable, the Constitution safeguards the CAG from potential political interference or pressure, allowing it to perform its audit functions impartially.

• Role of CAG: The CAG audits all expenditure from the Consolidated Fund of India, the Contingency Fund of India, and the Public Account of India, as well as all bodies and authorities substantially financed from federal or state revenues, or from public sector undertakings.

• Parliamentary Oversight: While the CAG's expenses are not subject to a vote, Parliament exercises oversight over the CAG's work through various committees, most notably the Public Accounts Committee (PAC). The PAC examines the reports submitted by the CAG and scrutinizes government spending based on these reports.

• Key Distinction: It is important to distinguish between the CAG's administrative expenses (which are charged and non-votable) and the expenditures of the government departments audited by the CAG (which are subject to parliamentary vote).