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The Comptroller and Auditor General (CAG) audits all receipts and expenditures of Union/State governments, but its reports are advisory and implementation of recommendations depends on executive/legislative action.
- True
- False
Answer: True
CAG audit jurisdiction and limitations: (a) Constitutional mandate: Article 148-151 - CAG audits all receipts/expenditures of Union/State governments, bodies substantially financed by government, (b) Audit types: (i) Financial audit: Verify accounts, compliance with laws, (ii) Performance audit: Assess economy, efficiency, effectiveness of programs, (iii) Compliance audit: Verify adherence to laws, rules, procedures, (c) Limitations: (i) Advisory nature: CAG reports submitted to President/Governor, laid before Parliament/State Legislatures; recommendations not binding, (ii) Implementation: Depends on executive action, Parliamentary committee (PAC) follow-up, (iii) No enforcement power: CAG cannot penalize, recover funds; relies on moral authority, public scrutiny, (d) Applications: (i) PAC scrutiny: Public Accounts Committee examines CAG reports, questions officials, recommends corrective action, (ii) Public accountability: Media, civil society use CAG reports to demand accountability, (e) Illustrates accountability architecture: CAG as independent auditor provides evidence; PAC, media, citizens drive implementation through political/democratic pressure.