Measures to safeguard the autonomy of the Comptroller and Auditor General (CAG) and recommend measures to enhance its role as the conscience keeper of the government.

➜ as ED directly reports to Ministry of Finance

➜ Article 14 upheld by ensuring accumulation of black money

➜ Tenure security to Director of ED

➜ Parlamentary oversight over them via various standing committees.

➜ Internal code of conduct in ED Sarees on citizen rights & dignity.

Thus, maintaining political neutrality while operationalising such agencies will ensure upholding of 'Rule of Law'

Indian constitution enshrined an 'Office of controller and auditor General'(CAG) under Article 148 of constitution to act as 'Guerdian of Public Purse'

Safeguards present to ensure CAG autonomy:

➜ removal only in the same manner as Supreme court judges

via 1/3 of present and voting +50% of total.

expenditure of CAG's office is charged

expenditure ➜ not volatile by LoK Sabatha

➜ operational independence ensured.

➜ allay considerations of post-retirement role

However, CAG suffers from following issues:

ISSUES:

Auditing in 'post-assessment' form

Given such CAG applies 'principles of constitutive in financial management' following can entrance its role:

forensic accounting standards specially for PSUs auditing.

As CAG undertakes the conscience keeper role, the office should be free of any political considerations and poper parliament any debate need to be shone on its efforts. Moreover, the jurisdiction can be expanded to allow proprietaries auditing and economic-social desirability studies.