| 55 |
In law, is there a national supreme audit institution, auditor general or equivalent agency covering the entire public sector? |
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55:
In law, is there a national supreme audit institution, auditor general or equivalent agency covering the entire public sector?
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| Score: |
YES |
NO |
 |
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Comments: These are the Comptroller and Auditor General of India.
References: Articles 148 to 151 of the constitution
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| 56 |
Is the supreme audit institution effective? |
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56a:
In law, the supreme audit institution is protected from political interference.
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| Score: |
YES |
NO |
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Comments: The constitution guarantees the independence of the Comptroller and Auditor General of India.
References: Articles 148 to 151 of the constitution
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56b:
In practice, the head of the audit agency is protected from removal without relevant justification.
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| Score: |
100 |
75 |
50 |
25 |
0 |
|
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Comments: Under the constitution, the Comptroller and Auditor General can be removed from office before the expiration of the term only through a process of impeachment.
References: Articles 148 to 151 of the constitution
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56c:
In practice, the audit agency has a professional, full-time staff.
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| Score: |
100 |
75 |
50 |
25 |
0 |
|
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Comments: Yes, they have a full time staff. The senior officers working under the CAG are drawn from the Indian Audit and Accounts Service.
References: www.cag.nic.in
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56d:
In practice, audit agency appointments support the independence of the agency.
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| Score: |
100 |
75 |
50 |
25 |
0 |
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Comments: The Indian Audit and Accounts Service is an independent central service. They have demonstrated this independence on several occasions and this is reflected in the nature of the audit reports they have prepared.
References: www.cag.nic.in
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56e:
In practice, the audit agency receives regular funding.
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| Score: |
100 |
75 |
50 |
25 |
0 |
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Comments: Article 148 states that the salaries and other benefits linked to the CAG's office are charged on the Consolidated Fund of India and are thus non-votable.
References: Article 148 of the constitution
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56f:
In practice, the audit agency makes regular public reports.
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| Score: |
100 |
75 |
50 |
25 |
0 |
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Comments: The CAG submits an annual report to the president who then passes it onto the legislature. The reports are also available to the public to scrutinize.
References: www.cag.nic.in
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56g:
In practice, the government acts on the findings of the audit agency.
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| Score: |
100 |
75 |
50 |
25 |
0 |
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Comments: The audit reports are further examined by the Public Accounts Committee, which then submits a report on the action that needs to be taken. It must be emphasized that the final decision to take action rests with the competent authority - the government. Studies have found that the government is not as responsive to the PAC/CAG recommendations when it involves disciplinary and other corrective action.
References: www.internationalmonetaryfund.com/external/pubs/ft/scr/2004/cr0496.pdf;
www.southasianmedia.net/index_opinion.cfm?category=Civil%20Society&country
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56h:
In practice, the audit agency is able to initiate its own investigations.
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| Score: |
100 |
75 |
50 |
25 |
0 |
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Comments: The agency is able to initiate its investigations and make recommendations, but the action must be taken by the competent authority - the government.
References: www.cag.nic.in
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| 57 |
Can citizens access reports of the supreme audit institution? |
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57a:
In law, citizens can access reports of the audit agency.
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| Score: |
YES |
NO |
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Comments: Citizens can easily access the reports in print and electronic form.
References: www.cag.nic.in;
www.parliamentofindia.nic.in
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57b:
In practice, citizens can access audit reports within a reasonable time period.
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| Score: |
100 |
75 |
50 |
25 |
0 |
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Comments: Soon after the reports are released (handed over to the president and passed onto the Parliament) they are made available for public scrutiny.
References: www.cag.nic.in;
www.parliamentofindia.nic.in
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57c:
In practice, citizens can access the audit reports at a reasonable cost.
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| Score: |
100 |
75 |
50 |
25 |
0 |
|
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Comments: The reports are available at reasonable rates and can be purchased or read in public libraries and also accessed on the internet.
References: www.parliamentofindia.nic.in;
www.cag.nic.in
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