Mains Focus – 24th Nov 2025
Question
“The duty of the Comptroller and Auditor General is not merely to ensure the legality of expenditure but also its propriety.” Comment. [GS – 2 UPSC 2024]
Answer
The Comptroller and Auditor General (CAG) of India, a constitutional authority under Article 148, is responsible for auditing the accounts of the Union and State governments, government-owned corporations, and bodies substantially financed by government funds. Traditionally, the primary role of the CAG has been to ensure the legality of expenditure, meaning verifying whether public money has been spent in accordance with parliamentary authorization, financial rules, and constitutional provisions.
However, the CAG’s responsibility goes beyond legality to include propriety. Propriety refers to examining whether the expenditure is appropriate, justified, and made in the public interest, even if it is legally sanctioned. It involves assessing:
- Reasonableness and prudence in spending public money
- Avoidance of waste, extravagance, or unethical practices
- Purposefulness and efficiency of expenditure
- Ensuring no official benefits personally from government funds
For example, if a government department spends money on luxury hotels or vehicles while technically following rules, the CAG may question the propriety of such expenditure.
Importance of Propriety Audit
- Strengthens accountability of the executive to the legislature
- Promotes financial discipline and responsible use of taxpayers’ money
- Prevents mismanagement, corruption, and wastage
- Enhances transparency in governance
Role in Democratic Governance
As described by Dr. B.R. Ambedkar, the CAG is the “guardian of the public purse”. Propriety audit ensures that spending aligns with the principles of public morality, economy and efficiency, thereby deepening democratic control over the executive.
Conclusion
Thus, the CAG’s function is not limited to checking legal compliance but extends to evaluating whether public expenditure is wise, fair, and in the public interest. This makes the CAG a crucial pillar of good governance and financial accountability in India.
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