“The duty of the Comptroller and Auditor General is not merely to ensure the legality of expenditure but also its propriety.” Comment. (Answer in 150 words)

The statement emphasizes the dual role of the Comptroller and Auditor General (CAG) of India in overseeing government finances.

1. Legality of Expenditure: The CAG ensures that public funds are spent in accordance with laws, rules, and regulations. This involves auditing government accounts to verify compliance with financial procedures, thereby safeguarding taxpayers’ money.
2. Propriety of Expenditure: Beyond legality, the CAG also assesses the propriety of expenditures. This means evaluating whether the funds were used efficiently, effectively, and in the public interest. Propriety involves examining if the spending aligns with broader government objectives and delivers value for money.
3. Accountability and Transparency: By ensuring both legality and propriety, the CAG plays a crucial role in promoting accountability and transparency in government operations. This dual responsibility helps to prevent misuse of public resources and enhances public trust in governance.

In conclusion, the CAG’s function transcends mere compliance, reinforcing the principles of good governance by ensuring that public expenditures are not only lawful but also judicious.