COMPTROLLER AND AUDOTOR GENERAL - AN IMPORTANT PILLAR OF DEMOCRACY

" People sometime think as though the democracy in itself is a
certainty of a welfare state but,what is feared is a comfortable
delusion ".
Often,the perception of a governance system comprising people -adopted by the citizens for taking care of every need of the countrymen is a half baked conclusion.Devoid of it's mainframe structures,the most advanced system of governance is reduced to just another tool for exploitation in hands of the rulers .
The way spokes keep the wheel intact and in shape ,so does strong supportive institutions in a democracy required to have the desired deliveries to all it's people.Besides a constitution- which ensures people's participative involvement,it is of utmost importance to an independent election commission , a fair judiciary ,a free press ,an active civil society and a watch-dog to keep an eye on vast amount of funds the govt. in power spends regularly on various schemes for periodical scrutiny of how the people's money is being used and whether the rules laid down are being adhered to or not .COMPTROLLER AND AUDITOR GENERAL in our country is entrusted with the task of doing just that .
CAG has played as vital role by “encouraging for good governance through qualitative audit” The role of audit on a national basis is very important as transparency and accountability are to be established in different sectors of the country through it. The CAG makes sure that auditing of the spending of all public funds is done in such a way that it ensures the best possible use of limited resources to be delivered for maximum benefit to people.
The institution of the CAG has had a distinguished history in India. Its role since independence in public financial accountability and probity have been widely recognized and appreciated. The importance of CAG is easily understand by the following words of Baba Ambedkar “I am of the opinion that this dignitary or officer (C&AG) is probably the most important officer of the Constitution of India. He is the one man who is going to see that the expenses voted by parliament are not exceeded, or varied from what has been laid down by Parliament in what is called appropriation Act. If this functionary is to carry out the duties- and his duties, I submit are far more important than the duties than the duties of the Judiciary”.
CAG not only ensures the economic justice to all but looks into the social aspects that are concerned with it as well. There are various dynamic functions that the CAG has to deal with : -To prescribe, with the approval of president, the form in which the accounts of union and states are to be kept -To perform such duties and exercise such powers in relations to accounts of union or states or any other body , as many prescribed by any law made by parliament. -To report the president or governor of the state on the account of country or state.
Now a days a new demand is emerging out ,should CAG be given an additional role of looking into the affairs of other players in private sector too.Given it's track record - YES ,it sure must be assigned this new role ,the need of the hour has made it all the more urgent.How could it be forgotten ,Satyam's Raju episode - where a big manipulation came to the light ,crony capitalism has shown the world :given a window .corporates are too eager to deceive masses whether by design or through deceit.The recent disclosures of scams in 2G spectrum allocations and the hue and cry on swindled black money parked by Indians in foreign banks situated in tax heavens of Switzerland ,Mauritius etc. demands that the institution of comptroller and auditor general be further strengthened for even more efficient deliverance .