Q4. "The duty of the Comptroller and Auditor General is not merely to ensure the legality of expenditure but also its propriety." Comment. 

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Introduction

The Comptroller and Auditor General (CAG) of India (under Article 149) plays a vital role in ensuring accountability and transparency in government expenditure. The CAG's responsibilities extend beyond merely assessing the legality of expenditures to evaluating their propriety—ensuring that public funds are utilized efficiently, effectively.

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The Role of CAG: Legal Compliance vs. Propriety

• Legal vs. Propriety Audit: The legal audit assesses compliance with laws and regulations, while the propriety audit evaluates the necessity and reasonableness of expenditures; for instance, the CAG’s 2022 audit of the Pradhan Mantri Kisan Samman Nidhi found that several beneficiaries did not meet eligibility criteria, revealing inefficiencies in fund allocation.
• Importance of Propriety: Propriety audits ensure resources are used for their intended purposes. For example, A 2023 CAG report on Mahatma Gandhi National Rural Employment Guarantee Act (MGNREGA) expenditures identified discrepancies where funds were misused for non-eligible work, emphasizing the need for proper oversight.
• Judicial Support for Propriety: The Supreme Court judgment in 2018 concerning the Rafale deal referenced CAG audits, underscoring the importance of transparency and propriety in defense procurement. The court noted that audits must ensure funds are used judiciously, reflecting broader accountability.
• Impact of CAG Reports: The CAG’s 2021 report on the government's COVID-19 response criticized the allocation of funds for relief measures, indicating that some expenditures did not align with the intended objectives, showcasing the CAG's role in assessing the effectiveness of government spending.
• Promoting Public Accountability: Propriety audits serve to hold public officials accountable. Example: The CAG's audit of the Delhi government's spending on air pollution control measures highlighted improper utilization of funds, prompting calls for greater scrutiny and accountability in environmental spending.

Conclusion

The CAG's role extends beyond legal compliance to encompass the broader concept of propriety in government expenditure. By ensuring that public funds are not only legally spent but also spent wisely and effectively, the CAG helps protect public interest and enhance trust in governmental operations. This emphasis on propriety is essential for good governance and effective resource utilization in society.

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