The Comptroller and Auditor General of India (CAG) is an independent constitutional authority (Articles 148-151) tasked with auditing government finances at both Union and State levels. Dr. B.R. Ambedkar envisaged the CAG as “probably the most important officer” under the Constitution – often called the guardian of the public purse . This underscores that the CAG’s duty goes beyond verifying the legality of expenditure to also examining its propriety . In essence, the CAG must ensure not only that public money is spent in accordance with law, but also that it is used wisely and honestly for the intended purposes without waste or abuse. The statement “The duty of CAG is not merely to ensure the legality of expenditure but also its propriety” highlights this wider mandate of promoting accountability in governance. Constitutional Provisions and Mandate of CAG The Constitution provides a strong framework to enable the CAG’s oversight of public finances: Article 148 establishes the ...