Basically the word 'Comptroller' is
associated with the financial management of computing/accounting of the
organisation/government. Auditor is entirely different. In audit also there are
two types. One is internal audit which is done by the persons associated with the management
of the organisation. Second type is external auditor. It is done by an independent
outsider not associated with the management computing/accounting. In CAG both these
functions are combined. This is the main reason, though there were some
hidden compelling political reasons also, for removing the accounting functions from the CAG and entrusting it to the (CGA) during the 1970s. The transfer
of accounting function as far as the Central Government is concerned, is almost complete except
compiling, presentation etc. However, in many State Governments, the transfer
of accounting is not yet complete. Therefore, the name “Comptroller” is still
continued in CAG. Further, Constitutional amendment is also required for the
change of name CAG. That might be one of the reasons why allegations were made on the involvement of CAG in some infamous scams like like "fodder scam" in some States. Now the Controller General of Accounts is the apex
Accounting Authority of the Central Government and exercises the powers of the
President under Article 150 of the Constitution for prescribing the forms of
Accounts of the Union and State Governments on the advice of the Comptroller
& Auditor General of India. Controller General of Accounts is the principal
Accounts Adviser to the Government of India and is responsible for establishing
and maintaining a technically sound management accounting system. He also
prepares annual Appropriation Accounts (Civil) and Union Finance Accounts for
presentation to the Parliament.
Incidentally, the question of
spelling mistake of the word “COMPTROLLER” was raised by some readers of my
book mentioned as 1 in the below note.
N.B.:-
[ Also read my books:
1- A
FRAUD IN THE INDIAN CONSTITUTION (eBOOK/PAPERBACK): http://www.amazon.in/FRAUD-INDIAN-CONSTITUTION-M-P-JOSEPH/dp/9352353986
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