Introduction:
The Comptroller and Auditor General (CAG) of India is responsible for auditing government accounts and ensuring financial accountability. While legality checks compliance with laws, propriety goes beyond to assess whether public funds are used wisely and efficiently.
Body:
Ensuring Legality:
The CAG’s primary duty is to ensure that government expenditures comply with legal frameworks, constitutional provisions, and budgetary allocations. This involves verifying that funds are spent for the purposes approved by the legislature.
Ensuring Propriety:
- CAG’s role extends to examining the propriety of expenditure, which involves assessing whether spending decisions are reasonable, prudent, and in the public interest. It ensures that public resources are not wasted or misused, even if technically legal.
- For example, the CAG might question expenditures that, while authorized, seem extravagant or inefficient, ensuring that public funds are used optimally.
Conclusion:
The CAG’s mandate to scrutinize both the legality and propriety of expenditure ensures comprehensive financial oversight, promoting not only compliance but also responsible governance and efficient use of public resources.