It must be detailed, thorough and complete. Roy 1960 1966 4 S. Shunglu 1996 2002 10 V. Archived from on 27 August 2012. In other words, he can be removed by the president on the basis of a resolution passed to that effect by both the Houses of Parliament with special majority, either on the ground of proved misbehaviour or incapacity. Audit of Appropriation The appropriation audit consists in ensuring that the grants are spent for the purpose for which they have been provided.
Since 1976, accounting is being done by the various departments themselves. Bakshi 1972 - 1978 6 Gian Prakash 1978 - 1984 7 T. Department of Personnel and Training,. Article 148: Comptroller and Auditor-General of India 1 There shall be a Comptroller and Auditor-General of India who shall be appointed by the President by warrant under his hand and seal and shall only be removed from office in like manner and on the like grounds as a Judge of the Supreme Court. It has a dual role to play: firstly, it checks the extent of application by the government servants, of rules and regulations issued on behalf of the administration and secondly, it ensures, on behalf of the legislature, that the actions of the government have been in accordance with the views and requirements of the legislature.
The Finance Accounts show the accounts of annual receipts and expenditure during the year. Finance Accounts of the State Governments received from the Accountant-General and Finance Accounts of Central Government compiled by the Comptroller-General of Accounts. These accounts are known as Finance Accounts. The and Auditor-General of India is appointed by the following a recommendation by the. In practice, the discretionary powers have become more important than the ones laid down by the statute. List of Comptroller and Auditors General of India No. Despite the handicap that it bolts the stable door after the horse has run away, as Herbert Britain observed, audit is probably the most potent force making for prudent financial administration.
Powers and Duties: As per Articles 149, 150 and 151, the Comptroller and Auditor-General has two distinct functions, viz: i Compilation of Accounts and ii Conduct of Audit. Comptroller and Auditor General of India Year tenure began Year tenure ended 1 1948 1954 2 1954 1960 3 A. Archived from on 24 February 2015. However, not all activities of the executives can be scrutinized by any layman. The same is transmitted to the Governor of the State before the respective legislature. Roy 1960 - 1966 4 S.
The manner in which his appointment had been made adversely was thought of to possibly affect the perception of impartiality that is necessary for an independent constitutional office-holder. It also verifies whether there have been reappropriations from one head to another and whether such reappropriations conform to the authority delegated. He is a constitutional authority who can examine the revenue allocation and matters relating to the economy. Archived from on 24 February 2015. Article 151: Audit reports 1 The reports of the Comptroller and Auditor-General of India relating to the accounts of the Union shall be submitted to the President, who shall cause them to be laid before each House of Parliament. In the pursuance of its goals, if it needs to question the rationale behind policies and whether they confirm to the standards of ethics and fairness, it would not be improper. The audit report, in brief, contains a narration of cases involving financial irregularities, losses, frauds, wasteful expenditure and comments thereon, accuracy of budgeting control of expenditure, savings etc.
The provisions are noted below: i Initial accounts required to be kept in treasuries; ii Initial and subsidiary accounts which may be required to be kept in any office or department of the Federation or, as the case may be, of any State; iii Accounts of stores and stocks which may be required to be kept in any office or department of the Federation or, of a State by order of the Governor-General or Governor of a State: iv As per Article 150 of the Indian Constitution, the Comptroller and Auditor-General is empowered with the approval of the President, to prescribe the form of initial accounts from which the accounts rendered to the Indian Audit and Accounts Department are compiled or on which those accounts are based. The independence of the Comptroller and Auditor General has been ensured by the constitution. Under Art, 279 1 of the Indian Constitution, the Comptroller and Auditor-General is also to ascertain and certify the net proceeds of any tax or duty or of any part of such tax or duty, in or attributable to any area. The audit thus performed becomes an important instrument in the control of public expenditure, for it is this instrument which makes the executive accountable. Besides, the Comptroller and Auditor-General has also to submit annually to each government in respect of accounts kept by him, known as Appropriation Accounts, i. He is exempted from the general rule that all civil servants of the union hold their office at the pleasure of the president. The legislature is able to enforce this responsibility only if it is competent to scrutinize the activities of the executive.
His salary and conditions of service detemined by President. He can be removed by the President on his own. He may resign his office at any time by writing a letter to the president. The transactions of the Posts and Telegraphs, Railway and Defence services taking place throughout India are similarly consolidated monthly by the Director-General, Posts and Telegraphs, the Railway Board and the Comptroller-General of Defence, Accounts, respectively, from the figures furnished by their subordinate officers. The is equivalent to a judge of Supreme Court of India. Archived from on 18 April 2012. The present provision of according him free access to files and information is a practice continuing from the past.
The constitution of India was adopted by the Constituent Assembly on……. Comptroller and Auditor General of India Union Government Commercial. He can be removed by the president only in accordance with the procedure mentioned in the Constitution. Sharma demitted the office of Comptroller and Auditor General of India on 24 September 2017. Side by side, another area, which is known as discretionary audit, has emerged. Though appointed by the President, the comptroller and Auditor General may be removed only on an address from both houses of Parliament, on the ground of i Proved Misbehaviour or ii incapacity. The appropriation accounts show the appropriation of the money granted by the legislature to the various grants and heads of expenditure and whether the money granted for a specific purpose has been spent for that purpose or not.
Archived from on 18 April 2012. It is his duty to see, on behalf of the legislatures, that the expenses voted by them are not exceeded and that the money expended was legally available for and applicable to the purpose for which it is meant. He can resign any time from his office by addressing the resignation letter to the president. He is assisted by five Deputy Comptroller and Auditors General of India. The form of the audit reports is constantly under review and has undergone periodical changes. Article 151 Audit reports 1 The reports of the Comptroller and Auditor-General of India relating to the accounts of the Union Shall be submitted to the President, who shall cause them to be laid before each House of Parliament.
Our team is providing you topic wise questions so that you can have the full idea of all the probable questions on a particular topic. Besides, the Comptroller and Auditor-General consolidates the various Finance Accounts and Returns received from Accounts Officers including the Chief Accounts Officer to the High Commissioner of India in London into one account for the whole country for submission to the President. It serves a dual purpose: it gives a complete and true picture of the existing state of affairs and also helps in planning for the future. You can choose the amount that you want to donate from the options given below. When the accounts are closed at the end of the year, the Finance Accounts of each State Government is prepared by the respective Accountant-General which is submitted to the Comptroller and Auditor-General for approval. The discretionary audit is based on a liberal interpretation of the functions given by the statute and the recommendations of the Public Accounts Committee.