Comptroller and Auditor General

 Comptroller and Auditor General is also known as CAG and it is the constitutional body. It is in      Article 148 and it is the independent body of Indian Government.

He is the head of Audit and Accounts department of the country and control the financial system of the country at both the Levels - Centre as well as state level. His duty is to uphold the constitution of India and laws of parliament in the field of Financial administration. 

This is why Dr.B.R.Ambedkar said that CAG shall be the most important Officer under the Constitution of India. He is the bulwark of the democratic system of government in India.

The word Comptroller and Auditor General was taken from British constitution 

Appointment And Term

1.  The CAG is appointed by the President of India by a warrant under his hand and seal,

2.  He holds office for a Period of Six Years or upto age of 65 years, Whichever is earlier. 

3.  He can resign any time from his office by addressing the resignation letter to the President.

4.  He can also be removed by the president on the same grounds and in the same manner as a Judge of       the Supreme court.

Independence of Comptroller and Auditor General 

1. He is provided with the Security of Tenure. He can be removed by the president only.

2. He is not eligible for the further office, either in the central or state government 

3. CAG salary and other service condition are determined by the Parliament. His salary is equal to that      of the judge of the Supreme court.

4. The administrative expenses of the office of the CAG, including all salaries, allowances and pensions of persons serving in the office are charge upon the Consolidated fund of India.

Duties And Powers of Comptroller and Auditor General

1, He audits the account related to all expenditure from the Consolidated Fund of India, consolidated fund of all States and union Territory.

2. He audits all trading, manufacturing, profit and loss accounts, balance sheets and other subsidiary accounts kept by any department of the Central and State Government.

3. He audits the recepits and expenditure of the following -

    a.  All bodies and authorities financed from the center or state government

    b.  Government companies; and

    c.  Other corporation and bodies, when so required by related laws.

4. He advice the President with regard to prescription of the form in which the account o the Center and the State shell be kept ( Article 150 ).

Panchayati Raj System

 In our nation there are power sepration system. So there are majorly Three stages of power sepration 

1. CENTRAL  2. STATE  3. LOCAL 

So we all know the first two stages of power, Now here we will discuss about level Third that is Local Self Government. But in this stage there are two types First one is - Rural area and second one is Urben area.

Which ever topic we study we have to go in the History of that thing like why our Leaders bring it, Why it is nessessry to our nation to built as a powerful nation.

So the Requirement of PANCHAYATI RAJ SYSTEM  in our Constitution is to Solve the Local issues at Local Level because it is not easy that any of the Central power can dirctly look into the local issues. Thats why it is the major thing in our constition. But it is not from Starting in our Constitution.

Let talk about Objective First - To ensure the participation o public in the process of development and to promote the Democratic Decentralisation.

Now back to its History 

In 1882 Load Ripon ( VICEORY OF INDIA 1880-1884 ) Established District Board to provide facilities to the rural people. He is also known as FATHER OF LOCAL SELF-GOVT.

Now in 1950 our Constitution was ready but there was not any Artical related to this type of power because Dr.B.R.Ambedkar did not support panchayati raj system because he thought that Local leaders will get more power and than they will herss the local people and Bribe is one of the majore problem at that time. So, he was also right at that time but as time pass we all have someone who will listen local level problems than Finally, PANCHAYATI RAJ SYSTEM was added to D.P.S.P undre Artical-40

But its is not compulsary to all state and it is optional to all states at that time.

In the term of Pt. J.L.Nehru he started Two programes for Rural Devlopment. Here they are-

1. COMMUNITY DEVELOPMENT PROGRAME - 2nd OCT,1952

2. NATIONAL EXTENTION SERVICE - 2nd OCT,1953 

But Unfortunattly both the programe get failed due to some reasons.

In 1957 to enquire the reason of the failure of these two programes, Nehru ji established a committee under the presidentship of Balwant Rai Mehta and it is known as Balwant Rai Metha Committee. So, reason they give of the failure was there was no particititation of public. This was the only reason of fail.

The suggestion was given that was to do Democratic Decentralisation. 

Balwant Rai Metha Committee was also known as Father or Architect of Panchayati Raj System.

What is Democratic Decentralisation ?

There will be 3-tire system First will be Village(Gram) Panchayat at Village level, Second will be Panchayat Samiti at Block level and last one will be Zilla Parishad/Panchayat at District level.

At that time Nehru ji asked all states to implement Panchayati Raj System only as verbaly there was not compultion or nothing as written order.

Than on 2nd OCT,1959 Rajasthan become First state to implement this system and First District was Nagaur and the Village was Bagdari Village.

And than on 11thOCT,1959 Andhra Pradesh become second state to implement this system with the help of Nehru ji.

Than Morarji Desai come to power in 1977. So, he established one committee known as Ashok Mehta Committee than this committee suggest Two tire system they said one will be Maudal panchayat at Block level and second one is Zilla Parishad/Panchayat at District level another suggestion was to establishment of Gram Nyayalaya or Village Courts. Last suggestion was Reservation for SC & ST.

Than after this committee many committees where formed one was G.V.K.Rao committee which is not so important in the making of this system constitutional.

Than in 1986 another committee was formed and known as L.M.Singhvi Committee and the suggestion of this committee is more important.

The Recommendations where - 1.Constitutional status to Panchayati Raj System   2. 3-tire system should be implement   3. Establishment of Gram panchayat   4. Formation of State Election Commission.