Inordinate delays in tabling of CAG’s audit reports in the legislatures

Upadhyaya, Himanshu and Punetha, Abhishek (2021) Inordinate delays in tabling of CAG’s audit reports in the legislatures. In: Government audit and governance. Institute of Public Auditors of India, New Delhi, pp. 257-267.

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Abstract

The work of the Indian Audit and Accounts Department (IA&AD), manifested through the numerous audit reports of the Comptroller and Auditor General of India (CAG) submitted to the Parliament and State Legislatures every year provides the cornerstone of parliamentary accountability. Generally, the CAG’s audit reports evoke a perception that they tell us about the financial irregularities and big-ticket corruption in public services. However, the CAG of India’s audit reports now goes well beyond the traditional financial and compliance audit - a tedious checking of revenue receipts into the Consolidated Funds, Utilisation Certificates, and expenditure vouchers against financial rules and regulations, in an arcane audit reporting style.

Item Type: Book Section
Authors: Upadhyaya, Himanshu and Punetha, Abhishek
Uncontrolled Keywords: E-governance, Indian Audit and Accounts Department (IA&AD), Comptroller and Auditor General of India (CAG), CAG, Audit reports, CAG’s audit reports
Subjects: Social sciences > Public administration
Divisions: Azim Premji University > School of Development
Full Text Status: Restricted
URI: http://publications.azimpremjiuniversity.edu.in/id/eprint/2947
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