Why did Dr. B.R. Ambedkar see the CAG as "probably the most important officer in the Constitution of India"? Discuss the issues faced in the functioning of CAG.

Ans. Comptroller and Auditor General of India has rightly been said as most important officer. He is the guardian of the public purse. (1) He audits the accounts of the government and all other institutions which involve government money. (2) His reports are presented to the President who tables them in Parliament for scrutiny and discussion. (3) He makes government financially accountable and responsible. (4) Ensures public money is used in the right manner. (5) He audits the contingency fund of the centre as well as the states. With these powers, CAG also faces certain issues in its effective functioning.

Issues: (1) Audits account after expenditure was made - so effectively no control over where to spend money. (2) Secret expenses - These expenses are reported as being made and no leakage over how, when, why. (3) Conflict of interest - most CAG are bureaucrats, who served the government so say little against government when made CAG. Eg. Manmohan made CAG. (4) No criteria for appointment - no order show candidates are shortlisted. (5) Delayed Reports - usually reports tabled very late in Parliament, when discussions made no sense. CAG is one of the eminent Institutions & important to check excesses of executive. The office should be strengthened - (1) Independent/Committee to appoint CAG. (2) Time frame to present reports. (3) Access to all government expenses.