Understanding the Comptroller and Auditor General (CAG) of India

The Comptroller and Auditor General (CAG) of India is an independent authority established under Article 148 of the Constitution of India. The CAG is the head of the Indian Audit and Accounts Department and is the chief guardian of the public purse and controls the entire financial system of the country at both the levels—the Union and the state governments.

Analyzing Statements about the CAG

Let's carefully examine each statement provided in the question regarding the Comptroller and Auditor General (CAG):

1. Statement 1: The CAG can attend the sittings of the Committee on Public Accounts.

   This statement is correct. The Public Accounts Committee (PAC) is a parliamentary committee that examines the annual audit reports of the CAG. The CAG acts as a 'friend, philosopher, and guide' to the PAC. The CAG attends the sittings of the PAC and assists the committee in examining the accounts and the audit reports presented by the CAG. The CAG's role is crucial for the PAC to understand the technicalities of accounting and auditing.

2. Statement 2: The CAG can attend the sittings of Lok Sabha and Rajya Sabha.

   This statement is incorrect. The CAG is an independent constitutional authority and not a member of Parliament (Lok Sabha or Rajya Sabha). The CAG submits audit reports relating to the accounts of the Union to the President, who shall cause them to be laid before each House of Parliament. While the CAG's reports are discussed in Parliament, the CAG themselves do not attend the general sittings of the Lok Sabha or Rajya Sabha.

3. Statement 3: The jurisdiction of CAG is co-extensive with the powers of the Union Government.

   This statement is incorrect. The jurisdiction of the Comptroller and Auditor General (CAG) extends beyond just the Union Government. The CAG audits the accounts related to the Union Government and the State Governments. Furthermore, the CAG audits government companies, other corporations, and bodies when required by law or upon request. Therefore, the CAG's jurisdiction is not limited to being only co-extensive with the powers of the Union Government; it also covers state finances and other entities as per the relevant legislation.

Conclusion on CAG Statements

Based on the analysis:

• Statement 1 is correct.
• Statement 2 is incorrect.
• Statement 3 is incorrect.

The question asks which statement(s) are correct. Only statement 1 is correct.

Therefore, only statement 1 is correct.

Revision Table: CAG Powers and Functions

Additional Information: Role of the CAG in India

The Comptroller and Auditor General (CAG) is a crucial pillar of the Indian democratic system. Their primary role is to audit all receipts and expenditure of the Government of India and the state governments, including autonomous bodies and corporations substantially financed by the government. The CAG's audit reports are placed before Parliament or the State Legislature, which are then examined by the respective committees like the Public Accounts Committee (PAC) and the Committee on Public Undertakings (COPU). This process helps ensure accountability and transparency in government expenditure. The independence of the CAG is protected by the Constitution, ensuring they can discharge their duties without executive interference.

The CAG's reports highlight inefficiencies, waste, and instances of non-compliance with laws and rules, providing valuable insights for legislative oversight and public scrutiny. This function makes the CAG a vital watchdog in the financial administration of the country.

In summary, while the CAG is a key figure interacting with Parliament through their reports and attendance at committee sittings like the PAC, they do not attend the general sittings of the Houses of Parliament, and their audit jurisdiction extends far beyond just the Union government.