In accordance with the provisions of the Constitution, the CAG Duties, Powers and Conditions of Employment Act 1971 was enacted. According to the various provisions, the tasks of the CAE include the audit of: The Comptroller and Auditor General (CAG) of India is the constitutional authority in India established under Article 148 of the Indian Constitution. It has the authority to control all revenues and expenditures of the Government of India and state Governments, including those of self-governing entities and enterprises, which are primarily financed by the Government. The CAE is also the auditor of so-owned enterprises and conducts additional audits of state-owned enterprises in which the government holds a stake of at least 51% or subsidiaries of existing state-owned enterprises. CAE reports are submitted to Parliament/legislators and for discussion by public accounts committees (PAC) and public enterprise committees (SOPs), special committees of the Indian Parliament and state legislators. The CAE is also the head of the Indian Department of Audit and Accounting, whose affairs are managed by officials of the Indian Audit and Accounting Service, and employs 43,576 people nationwide (as of 01.03.2020). In 1971, the central government enacted the Comptroller and Auditor General of India (Duties, Powers and Conditions of Employment) Act, 1971. In 1976, the CAE was relieved of its accounting functions. The audit of state accounts (including state government accounts) in India is entrusted to the CAE of India, which is authorized to audit all expenditure of the Consolidated Fund of the Union or state governments, whether incurred in India or abroad, all revenues from consolidated funds and all transactions related to public accounts and emergency funds of the Union and States. Audits include: the CAE was elected Chairman of the United Nations Board of Auditors. [23] [24] The CAE has been appointed external auditor of eleven UN agencies:[25] Topics Auditors and Auditor General | | In November 2009, the CAE requested that the government amend the Audit Act of 1971 to include all public-private partnerships (PPPs), Panchayti Raj institutions and publicly funded companies within the scope of the CISA. The amendment also proposes to strengthen the CAE`s access to information powers under the Audit Act.

In the past, nearly 30% of the documents requested by CAE officials have been denied. [28] The PPP model has become a popular method for carrying out large infrastructure projects worth several million rupees, and these projects may or may not fall within the scope of the CAE`s audit, depending on the sources of funding and the nature of the revenue-sharing arrangements between the government and private entities. In 2013, it is estimated that 60% of public spending is not under the control of the CISA. [29] In addition, the CAE also conducts performance and compliance audits of various government departments and functions. Recently, as part of the thematic review of “Introducing New Trains”, the CAE sent a team of listeners to selected trains that start and end at Sealdah and Howrah stations to assess the need for their deployment. [22] In a landmark decision, the Supreme Court of India ruled that CAG General can filter private companies into revenue-sharing agreements with the government. The Ministry of Petroleum fined Mukesh Ambani`s company 7,000 crore for the sharp drop in gas production and violations mentioned in the 2011 CAE report. The oil department did not approve the company`s $7.2 billion stake in the deal with BP. [46] [47] [48] For example, Jaipal Reddy, who is known for his honesty, was transferred from the Ministry of Petroleum to the Ministry of Science and Technology due to pressure from the Reliance Group of Industries. [49] [50] [51] The RIL allowed the CAE to begin the audit in April of this year after delaying it by one year. But unresolved problems could cripple the KG basin testing. [52] Next, Reliance appointed Defense Minister Shashikant Sharma as the new CAG to examine the KG basin, Prashant Bhushan said.

[53] In the case of KG D-6, most of the costs had been covered by the private actor and the price increase would only be used as profit. About 90% of K-G D-6`s revenue has so far been recorded as expenses and in the remaining 10%, only 1% has been paid to the government and the remaining 9% has gone to the operator as a profit. [54] The Comptroller and Auditor General of India is appointed by the President of India.[9] Although the CAE`s original report suggested that the coal blocks could have been allocated more efficiently, which would have resulted in more revenue for the government, at no time did it indicate that corruption was involved in the allocation of coal. During 2012, however, the issue of corruption dominated the discussion. In response to a complaint from the BJP, the Central Vigilance Commission (CVC) instructed the CBI to investigate the case. The IWC has named a dozen Indian companies in a first information report (FIR), the first step in a criminal investigation. These FIRs accuse them of exaggerating their net worth, not disclosing previous coal allocations, and hoarding coal allocations instead of developing coal allocations. [42] [43] IWC officials investigating the case speculated that corruption could be involved. [42] The calculation of revenue losses was established on August 3, 2012, when the Indian government revised the minimum price of 2G frequencies to USD 140 billion (USD 2.0 billion) in accordance with the instructions of the Supreme Court. [35] [36] In a first edition, officials of the Auditor and Auditor General (CCG) approached several departments during the last week of April as part of a confidence-building measure. The meeting brought together CAE officials and department officials on the other side of the table to discuss weaknesses in their relationships. The Constitution of India [Article 148] provides for an independent office in the GAC of India.

He or she is the head of the Indian Department of Audit and Accounting. It has a duty to comply with the Constitution of India and the laws of parliament in order to safeguard the interests of the Treasury. The Indian Audit and Accounting Service supports the CAE in carrying out its tasks. The Minister of the Prime Minister`s Office, V. Narayanasamy, said in his interview with PTI that the government was considering the Shunglu Group`s report, but the Prime Minister and the Finance Minister had rejected it. Later C. Narayanasamy said he had misquoted, but PTI confirmed this. [19] In June 2012, Lal Krishna Advani, an experienced Indian politician and former Deputy Prime Minister of India (as well as former Leader of the Opposition in the Indian Parliament),[12] proposed that the appointment of the CAE be made by a non-partisan panel composed of the Prime Minister, the Chief Justice of India, the Minister of Justice, and the opposition leaders of the Lok Sabha and Rajya Sabha. [13] [14] Subsequently, Mr. Karunanidhi, leader of the Dravida Munnetra Kazhagam Party (DMK) and five times Prime Minister of Tamil Nadu[15], supported the proposal.

Advani made this request to eliminate any perception of bias or lack of transparency and fairness, because in his view, the current system is open to “manipulation and partisanship.” [13] [14] Similar demands were made by many former CECs such as B B Tandon, N Gopalaswamy, and S Y Quraishi,[16] but the government did not seem too astute. [17] All speculation about profit, loss and loss was settled on February 2, 2012, when the Supreme Court of India in a public interest dispute (PIL) declared the allocation of frequencies “unconstitutional and arbitrary” and revoked the 122 licenses issued in 2008 during the tenure of A. Raja (then Minister of Communications and Informatics in the UPA government), to the main defendant. [33] The court went on to say that A. Raja “wanted to favor certain companies at the expense of the Treasury” and “practically gave an important national good.” [34] – Observation by a bank of the Supreme Court of India rejecting a motion against the CAE`s reports on 2G spectrum, the allocation of coal blocks, etc.[21] The CAE documents the 9th edition of 2G spectrum. And in order of ranking, enjoys the same status as a sitting judge of the Supreme Court of India. Former Lieutenant Governor of UT Jammu Kashmir G.