அரசின் அனைத்து செலவுகளுக்கும் பொறுப்பு சொல்ல வைக்கும் அமைப்பு → CAG.
British systemலிருந்து Borrow பண்ணிய institution.
CAG reports இல்லையெனில்
corruption, wastage, mismanagement கண்டறிய முடியாது.
CAG of India (Art 148–151): நாட்டின் நிதிக் காவலன் – Audit, Accountability & Independence
Indian Polity – Tamil | Simulation View
CAG → இந்தியாவின் "மிக சக்திவாய்ந்த கணக்கு அதிகாரி"
What Does CAG Audit? – Infographic
Union Govt Accounts
Ministries, defence, railways.
State Govt Accounts
All departments.
Public Sector Units
PSUs audit.
Local Bodies (some states)
Panchayat/ULB accounts review.
Autonomous Bodies
Universities, boards, schemes.
CAG's Independence – Why It's Powerful?
- Appointed by President only.
- Removal → SC Judge standard (impeachment).
- Salary → Consolidated Fund; cannot be reduced.
- Not answerable to govt; only to Parliament.
- Tenure security.
Importance of CAG Reports – Real Impact
- 2G Spectrum scam exposed
- Coal allocation scam highlighted
- Defence procurement issues flagged
- Railway spending accountability
- State government mismanagement reports
CAG → Democracyயின் அசைவற்ற பாதுகாப்பு சுவர்.
Quick Check – CAG
CAG removal process எதற்கு சமமானது?
Correct → SC Judge.
Simulation: Audit Authority Test
Buttons: "State Electricity Board accounts" / "Private company balance sheet" / "Central government defence budget" Output: 1 → Auditable 2 → Not CAG's domain 3 → Auditable