Constitutional Authority for Government Audits

The Constitution of India designates a specific office to oversee the financial accountability of both the central (union) and regional (state) governments, as well as union territories. This role is crucial for maintaining transparency and propriety in public finance.

Role of the Comptroller and Auditor General (CAG)

The Comptroller and Auditor General (CAG) of India is the constitutional authority vested with the responsibility to conduct audits of the financial transactions of:

• The union government
• The state governments
• Union territories

Article 148 of the Constitution establishes the office of the CAG, and subsequent articles outline their powers and functions related to auditing government accounts. The CAG audits government expenditure and receipts, ensuring that all expenditures have been incurred in accordance with parliamentary or legislative sanction and are related to the purpose for which grants were made.

Examining Other Options

While other constitutional bodies play significant roles:

• The State Public Service Commission: Primarily responsible for recruitment to state civil services.
• The Attorney General of India: The chief legal advisor to the Government of India.
• The Finance Commission: Recommends the distribution of financial resources between the Union and the states.

None of these bodies are constitutionally mandated to conduct the comprehensive financial audits of government transactions like the CAG.

Conclusion on Audit Authority

Therefore, the Comptroller and Auditor General is the sole constitutional authority responsible for conducting the audit of financial transactions for the union, state governments, and union territories.