Indian CAG to celebrate 150 years


IMPHAL, Nov 15: As in other parts of the country, the Account General (Audit), Manipur, Imphal is also celebrating the 150 years commemoration of the Institution of of Comptroller & Auditor General of India tomorrow at AG office complex Imphal.

It may be mentioned that, the Indian Audit and Account Department (IS&AD) is one of the oldest department in the government of India. The department was reportedly formed in 1860 when the government Accounting and Auditing functions were amalgamated and placed under the Auditor General of India with Edmund Drummond assuming office as the first Auditor General of India on November, 16, 1860.

As per the official records available, in 1919, the Auditor General was given statutory recognition under the Government of India Act, 1919. In 1935, the status of the Auditor General was further enhanced when the Constitution came into force and the Auditor General was re-designated as the Comptroller & Auditor General of India. In 1971, the CAG’s DPC (Duties Powers and Condition of Service) Act was enacted which defines the duties and powers of the Comptroller & Auditor General of India and derives its authority from Article 149 of the Constitution.

Besides, the Comptroller & Auditor General of India is an independent constitutional authority. He is the auditor of all revenue and expenditure of the Central government as also of all the state governments and local governments. He is also the auditor of the public enterprises owned by the Central or state governments. The Comptroller and Auditor General of India has the responsibility of ensuring accountability of the executive to the Parliament/State Legislatures and also providing assurance of the true and fair presentation of the Union and state accounts, compliance with laws, regulations and rules besides performance of the public sector programmes for the desired outputs and outcomes. The account of almost all the state government are also maintained by the department.

Till now the department has successfully adapted to changes in work environment brought by automation, rise of public private partnership model, e-governance, increase in regulatory responsibilities of the executive and new funding mechanism in major developmental schemes. The Ultimate objective of the department is to ensure the welfare of the people by evaluating the adding value to governance process and providing feedback to improve the efficiency and effectiveness of operations of government organizations in the achievements of the last mile outcomes.

According to an official report from AG (Audit) Manipur, the Comptroller General of India has the responsibility of ensuring accountability of the executive to the Parliament/State Legislatures, the audit process consists in essance of in-depth investigation of transactions, framing of independent judgement without fear, favour or ill will and reporting the findings to functionaries at various levels in government and to the Parliament and the Legislative Assemblies who consider the reports and recommend further action. Indischarge of his constitutional mandate, the Comptroller & Auditor General of India is assisted by the Indian Audit and Account Department (IA&AD).

The report further mentioned that, the IA&AD has excelled in promoting good governance through its accounting and audit functions and has fufilled the expectations of the law-makers, the executive and general public. The external oversight of the C&AG over the public sector performance has contributed significantly to improvement in the design, implementation procedures, and performance information of the public sector programmes and their outcomes. The revenue audit by the IA&AD yielded recovery of hundreds of crores of Rupees of undrerassessmnent.

It is also mentioned that, with the growth in the revenue and public sector spending, the responsibility of IA&AD has increased significantly over the years. New methods of management and delivery of the public sector programmes like Public Private Partnership, Revenue sharing and licence agreements for exploitation and management of national resources, outsourcing, and the issue of sustainable developments and increasing use of Information Technology have made the audit more challenging. Aprt from the overall development of the nation, the government has also focused on the issues relating to women and the girl child. In planning audits, the department has ensured that such programmes are adequately covered and reported upon.

It is also further mentioned that, with a dynamic approach, the Indian Audit and Accounts Department has been equal to the challenge. The Indian Audit and Account Department conduct audit of thousands of offices every year. The Comptroller and Auditor General of India presents about 100 Audit reports to the Parliament and state legislatures. The objective and apolitical and meticulous professional procedures in audit have earned the confidence of all sections of the political leadership and bureaucracy, besides that of the common public.

It is also a matter of great satisfaction that the IA&AD has attained a pivotal position in the community of global Supreme Audit Institutions. In a nutshell, the IA&AD plays an important role in highlighting strengths and weaknesses of administrative and development activities, and thus acts as an invaluable advisor to both the legislature and the executive, the official reports mentioned.


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