A variety of parliamentary tools such as questions, debates, discussions, motions, and resolutions serve to hold ministers accountable. Legislative debates concerning issues of public significance are brought up in parliament through strategies like adjournment motions, motions of thanks, calling attention motions, and short-duration discussions. Such discussions have proved their utility in exacting accountability of the political as well as administrative executive. For instance, during the discussion of the president’s address in 1959, some allegations were made against M. O. Mathai, special assistant to the Prime Minister, and ultimately the officer had to resign. In 1962, a notice of no-confidence motion led to the resignation of the then Defence Minister V. K. Krishna Menon who was considered responsible for the debacle in the Indo-China conflict. 

Debates on financial issues, which include the general budget, cut motions, and supplementary grants, subject a wide range of administrative matters to parliamentary review and scrutiny. This financial examination of ministerial activities, highlighted during debates on finance and appropriation bills, enables the house to curb and control wastefulness of resources. Discussions regarding demand for grants also contribute to ensuring the financial accountability of the political leadership to some degree.

Role of Parliamentary Committees in Ensuring Financial Accountability in Governance

Parliament regulates government expenditure to ensure that public finances are used efficiently. This financial oversight involves a complex and specialized process. Financial committees facilitate this task for Parliament. Financial committees like the Public Accounts Committee, Estimates Committee, and Public Undertakings Committee play a key role in evaluating the performance of the government and its agencies from a financial perspective. These committees serve as a tool of ensuring financial accountability of the executive to the people of India in general and the parliament in particular. The effectiveness of these committees can be illustrated by several cases-

Such reports of the committee not only serves as a tool of examining performance of the government and its agencies but also makes pathways for exacting the accountability of the political executives. Once these reports are made public, the media, social media, public activists and other stakeholders may demand more information and in a way make the government and its agencies accountable for their actions.

Department Related Standing Committees review the demand for grants submitted by various ministries. The reports of these committees disseminate valuable information regarding lacunas in performance of various ministries. Such sharing of information fosters transparency, which is essential for accountability. The utility of these committees is exemplified in specific instances-

Role of Comptroller and Auditor General in Ensuring Financial Accountability

Dr. B. R. Ambedkar in the Constituent Assembly expressed in the Constituent Assembly that, “I believe this dignitary or officer is arguably the most crucial officer under the Constitution of India. He is the individual who is tasked with ensuring that the expenditures sanctioned by Parliament are not exceeded or altered from what Parliament has established.”  This thought reflects the importance of CAG in ensuring financial accountability of the government.

Accountability and transparency are intertwined principles that nurture and sustain the progress of our democracy. Lack of these breeds corruption and inefficiency. The CAG plays a vital role in combating this issue. Audit is an essential and unavoidable mechanism for good governance. The lack of an audit or an ineffective audit inevitably leads to the deterioration of systems.  This underlines imperatives of CAG focus. By identifying mistakes and emphasizing wastefulness and extravagance in public expenditures, the CAG not only guarantees that the government fulfills its promises with economic effectiveness but also aids in eradicating inefficiency and corruption.

The Comptroller and Auditor General (CAG) of India operates as an independent constitutional authority tasked with ensuring accountability and transparency in the financial management of the government. It undertakes the following functions to uphold accountability:

• Audit of Accounts: The CAG regularly conducts thorough audits of the government’s financial transactions and accounts to verify compliance with laws and regulations. This process helps uncover any financial discrepancies or mismanagement of funds.
• Examining public spending: CAG examines how public funds are being spent by various government departments and entities, including public sector undertakings and autonomous bodies, to ensure that they are being used for the intended purposes and that there is no mismanagement of funds.
• Performance Audit: Additionally, the CAG performs performance audits that evaluate the efficiency, effectiveness, and economy of government programs and policies. This helps to identify areas where improvements can be made and ensure that public resources are being used effectively.
• Inspection of Records: The CAG is authorized to inspect any governmental records, books, and documents to ensure orderliness and compliance in financial transactions.
• Reporting to Parliament: The CAG’s findings and recommendations are reported to Parliament, ensuring the government remains accountable for its actions. The CAG’s reports are widely followed by the media, public, and other stakeholders, and can lead to significant policy changes.

Highlighted below are some findings from the CAG that have been significant in promoting accountability within the political executive:

The CAG’s overarching role is to guarantee that the government uses public funds responsibly and accountably. By conducting independent audits and presenting its findings, the CAG plays a vital role in promoting transparency and accountability within government operations.