APSC CCE Mains PYQ Solved | APSC CCE 2023 Model Answer

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APSC Mains GS Paper 2: 2023: “Constitutional bodies in India need to fulfill the role of watchdog of democracy while critically evaluating the functioning of the Comptroller and Auditor General (CAG) of India.” (10 marks, 150 Words)

Model Answer:

Under Article 148, Dr. B.R. Ambedkar described the CAG as the “most important officer in the Constitution of India,” acting as the supreme watchdog of democratic financial accountability.

CAG as the Watchdog of Democracy: Core Contributions

The CAG enforces the accountability of the Executive to the Legislature (through the Public Accounts Committee) by auditing all receipts and expenditures of the Union and States.

Performance & Environmental Audits: Shifting beyond mere accounting, the CAG now evaluates the efficacy of welfare schemes and environmental compliance. (Example: Recent CAG performance audit on the conservation of Kaziranga National Park highlighted critical gaps in anti-poaching infrastructure).
Exposing Systemic Flaws: Historic and contemporary reports (e.g., 2G, Coal allocation, Ayushman Bharat irregularities) have acted as catalysts for supreme judicial interventions and policy course corrections.
State-Level Financial Scrutiny: In the context of Assam, the CAG’s critical evaluation of the National Register of Citizens (NRC) updation process exposed severe financial anomalies and software flaws, ensuring transparency in sensitive public expenditures.

Critical Evaluation of CAG’s Functioning

Evaluation Parameter	Existing Bottlenecks / Limitations
Nature of Audit	Conducts a “post-mortem” analysis; audits occur only after the expenditure has been incurred, failing to prevent the actual loss of exchequer funds.
Enforcement Power	Acts as a “toothless tiger.” Unlike courts, the CAG has no suo-motu power to penalize erring officials or enforce its recommendations.
Scope and Jurisdiction	Secret service expenditure is exempt. Furthermore, the auditing of Public-Private Partnerships (PPPs) and massive NGO fundings remains highly restricted under the outdated CAG (DPC) Act, 1971.
Systemic Delays	Significant time lags in the tabling of CAG reports in Parliament and State Legislative Assemblies dilute their immediate political and public relevance.

Way Forward: Institutional Reforms

To transform the CAG from a mere financial reviewer to a proactive democratic safeguard, systemic upgrades are essential:

Transition to a Multi-Member Body: As recommended by the VK Shunglu Committee, making the CAG a multi-member commission (similar to the Election Commission) would enhance internal checks, domain expertise, and operational decentralization.
Technological Integration for Real-Time Auditing: Fully operationalize the Centre for Data Management and Analytics (CDMA) to integrate AI, Big Data, and Blockchain for real-time, concurrent audits instead of post-mortem reviews.
Amending the CAG Act, 1971: The Act must be amended to bring all PPP projects, Special Purpose Vehicles (SPVs), and local bodies (PRIs and ULBs) strictly under the CAG’s direct purview to prevent systemic leakages.
Defined Timelines: Establish statutory timeframes for the Executive to table CAG reports and submit Action Taken Reports (ATRs) to the Legislature.

By embracing digital integration and expanded jurisdiction, the CAG can guarantee robust, human-centric governance and ensure that every rupee spent fulfills the Constitutional promise of equitable and sustainable development.

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