Q6.(a) The office of the Comptroller and Auditor General of India stands on the pillar of autonomy. Discuss the major lacunae in the functioning of this constitutional body and also suggest measures for its strengthening.
There are several critics of the role played by the Comptroller and Auditor-General of India. In this regard, Paul H. Appleby has said, “The function of the C & A G in India is, in large measure an inheritance from colonial rule. The function did not impede British rule it upheld that rule and was an integral part of it. It greatly restricted the Indians who served the Government. These restrictions were sought by the Governments in a situation of administration largely concerned with police and taxation functions and not engaged in rapid pursuit of Welfare State objectives.
To a larger extent these observations made by Appleby are misleading, unsound and incorrect. According to Ashok Chanda in all recognised democracies, audit is not just tolerated as a necessary evil, but is looked upon as a valued ally which brings to notice procedural and technical irregularities and lapses on the part of individuals, whether they be errors of judgement, negligence, or acts and intents of dishonesty. The contemporary roles of audit and administration are accepted as axiomatic, being essential for toning up the machinery of Government. Unfortunately, in India this conception of complementary relationship has yet to be evolved. Audit continues to be considered as something alien, something extraneous, and something of the nature of an impediment. A natural resistance has, thus, developed in the administrative system to the absorption of the suggestion of audit. This trend has become more and more pronounced in recent years. With the advent of independence and the acceptance of the concept of a welfare State, there should be the development of a commonness of purpose of endeavour and achievement. The need between audit and administration has, thus, assumed paramount importance.