Comptroller and Auditor General of India
The Indian Audit & Accounts Department, functioning as the Supreme Audit Institution (SAI) of the country, plays a pivotal role in ensuring accountability within the Indian governance framework. Mandated by the Constitution of India, it serves as the auditor to the nation. In the Indian system of governance, the Parliament and State Legislatures establish policies that delineate the objectives to be accomplished through public expenditure.
These policies are subsequently translated into actionable programs and executed by various governmental departments. To facilitate this, the Parliament approves budgets that delineate the allocation of funds, specifying both the sources of revenue (such as taxes) and the intended purposes of expenditure. The departments responsible for spending are answerable to Parliament, both in terms of the quantity and quality of their expenditures.
Articles 148 to 151 of the Constitution outline a distinctive role for the Comptroller and Auditor General of India (CAG) in supporting Parliament to enforce the accountability of government departments. As the apex auditing authority, the SAI of India audits both Central and State/UT Governments, while also maintaining the accounts of the State Governments.
The Indian Audit & Accounts Department, functioning as the SAI, acts as a crucial mechanism in ensuring the effective and transparent utilization of public funds, thereby upholding the principles of accountability in the Indian governance system.
The Central Archival Library and Museum (CALM) is a significant initiative led by the Comptroller and Auditor General of India (C&AG). It serves as a comprehensive repository for various audit reports, including those from the Union Government, State Governments, Union Territories, and Local Bodies. Additionally, it houses the accounts of both Union and State Governments. The collection extends to encompass parliamentary debates on matters related to the Indian Audit & Accounts Department (IA&AD), reports of the Public Accounts Committee, and the Committee on Public Undertakings.
Moreover, CALM curates a collection of newspaper clippings and press releases pertinent to the IA&AD. This repository is designed to be inclusive of records dating back to the inception of the IA&AD in 1857, all of which have been digitized and made accessible through the portal.
Furthermore, the CAG Museum, a component of CALM, is dedicated to showcasing the rich history and heritage of the Indian Audit & Accounts Department. It houses a diverse array of artefacts and objects of historical significance, which will be presented virtually for wider accessibility.
The CALM portal offers users a streamlined information retrieval experience through its advanced search technology. Users can utilize filtered and federated search functionalities to access information across multiple searchable resources, all from a single interface. This approach enhances efficiency and convenience for users seeking information within the realm of the Indian Audit & Accounts Department and related matters.
