4. Exercise of CAG's powers in relation to the accounts of the Union and the States is derived from Article 149 of the Indian Constitution. Discuss whether audit of the Government's Policy implementation could amount to overstepping its own (CAG) jurisdiction(CSE Mains 2016)GS-II 2016

The Constitution of India envisages Comptroller and auditor general(CAG)as the guardian of public purse. Dr.B.R.Ambedkar called CAG as the most important constitutional institution. Like SC,UPSC,CAG is also a bulwark of constitutional democracy in India.

Recently CAG has been criticised as overstepping it's jurisdiction. Some have suggested that CAG is questioning policy decisions which are taken with wider socio-economic and developmental goals in mind.

Also the notion of presumptive loss or notional figure has been questioned. The CAG reports are based on data it acquires and backed with concrete observations. CAG analyses and calculates the revenue predictions based on them.

The CAG acts as a friend ,guide and philosopher to public accounts committee (PAC). The PAC does not only look at them from legal and formal perspective but it also considers economy,prudence,wisdom and prosperity and brings out case of waste, loss, extravagance, or nugatory expenses.

Thus a report which does not look at the revenue of policy alternatives would be incomplete and make the task daunting for PAC. Moreover the cancellation of licences for spectrum allocation and coal block allocation along with filing of criminal charges against politicians, bureaucrats and businessman vindicate the CAG. The parliament should take steps to safeguard and strengthen CAG and expand it's scope wherever public resources are involved.