Chapter 52: Comptroller and Auditor General (CAG) | M. Laxmikant | Explained with PYQ for скачать в хорошем качестве

Chapter 52: Comptroller and Auditor General (CAG) | M. Laxmikant | Explained with PYQ for

Welcome to Simplified UPSC by पठति पठत: पठन्ति! In this comprehensive discussion, we'll delve into Chapter 52 of M. Laxmikant's Indian Polity (7th Edition): The Comptroller and Auditor General of India (CAG). This lecture provides a deep analysis of the CAG (Article 148), often called the 'Guardian of the Public Purse'. We examine the constitutional provisions ensuring the independence of the CAG, including security of tenure (6 years/65 years), difficult removal process (like an SC Judge), restriction on future employment, and administrative expenses charged upon the Consolidated Fund of India. We meticulously cover the duties and powers defined by the Constitution (Art 149) and the CAG's Act of 1971, discussing the wide scope of audit (expenditure, receipts, PSUs) and the distinction between financial, compliance, and performance audits. A special focus is given to the crucial UPSC Mains debate: whether the CAG is truly a 'Comptroller' or merely an 'Auditor General,' alongside key criticisms (Appleby Report) and necessary future reforms. Key Topics Covered: The concept of 'Guardian of the Public Purse'. Constitutional provisions for CAG's independence (Articles 148, 148(4), 148(3), Charged Expenditure). The role of the CAG as the 'Friend, Philosopher, and Guide' of the Public Accounts Committee (PAC). Audit scope and types (including outcome and propriety audit). Major debates and reforms needed to strengthen the institution. Join our Community for PDF notes and daily updates: https://t.me/simplifiedupscbyppp Don't forget to Like, Share, and Subscribe for more high-quality UPSC lectures! 📝 SUMMARY 📝 This video, Chapter 49 of M. Laxmikant's Indian Polity, details the Comptroller and Auditor General (CAG). It covers Article 148, defining the CAG's status as the 'Guardian of the Public Purse,' and examines the extensive constitutional safeguards guaranteeing independence, such as security of tenure (6/65 years), challenging removal process (like SC Judge), and financial autonomy (charged expenditure). The lecture meticulously outlines CAG's wide audit scope (expenditure, receipts, PSUs) under the CAG Act 1971 and its critical role as the 'Friend, Philosopher, and Guide' of the Public Accounts Committee (PAC). Key analytical topics include the debate over CAG being primarily an Auditor General rather than a Comptroller, along with associated criticisms and necessary future reforms like outcome audit and enhanced use of technology. ⏰ TIMESTAMPS ⏰ 00:00:00 - Introduction to CAG (Comptroller and Auditor General) 00:00:36 - CAG: Guardian of the Public Purse 00:01:04 - Constitutional Provision (Article 148) 00:01:29 - Appointment Process and Independence 00:01:49 - Oath or Affirmation (Third Schedule) 00:02:45 - Tenure (6 Years or 65 Years) 00:03:29 - Removal Procedure (Similar to SC Judge) 00:04:42 - Restriction on Further Employment (Article 148(4)) 00:05:21 - Salary and Service Conditions 00:05:51 - Administrative Expenses Charged on CFI (Financial Autonomy) 00:06:51 - Duties and Powers (CAG's Act 1971) 00:07:37 - Scope of Audit: Government Accounts, Trading, Grants 00:09:07 - Audit of Receipts and Expenditure 00:09:43 - Audit Reports (Article 151) and Types of Reports 00:10:30 - CAG and Public Accounts Committee (PAC) 00:11:02 - Critical Analysis: Comptroller vs Auditor General Debate 00:12:44 - Performance Audit and Propriety Audit 00:13:21 - Audit of Public Sector Undertakings (PSUs) 00:14:48 - Criticisms of CAG (Paul H. Appleby Report) 00:16:49 - Reforms and Way Forward 00:17:58 - Prelims Quick Recap (Key Articles and Facts) 00:19:24 - Mains Quick Recap (Analytical Points) #UPSC #UPSCAspirants #UPSCPolity #PolityForUPSC #CivilServices #IAS #IPS #UPSC2025 #UPSC2026 #UPSCPrelims #UPSCMains #UPSCPreparation #UPSCStrategy #IndianPolity #MLaxmikant #Laxmikant7thEdition #LaxmikantPolity #PolityLectures #GSPaper2 #UPSCNotes #IASMotivation #MissionUPSC #UPSCSyllabus #FreeUPSCCoaching #OnlineIASCoaching #UPSCHindi #UPSCEnglish #BilingualUPSC #CAG #ComptrollerAndAuditorGeneral #Article148 #PAC #PublicAccountsCommittee #CAGDuties #CAGPowers #FinancialControl #AuditGeneral #ConstitutionalBody #StatePCS #UPPCS #BPSC #MPPSC #SSC