Exercise of CAG’s powers in relation to the accounts of the Union and the States is derived from Article 149 of the Indian Constitution. Discuss whether audit of the Government’s policy implementation could amount to overstepping its own (CAG) jurisdiction. (Not more than 200 words)

The CAG is a constitutional audit institution whose statutory duties and powers are prescribed by Parliament under Article 149. Its audit strengthens legislative control over public money, but it cannot replace the executive or legislature in making policy choices.

Scope of implementation audit

• Performance audit may examine economy, efficiency, effectiveness, compliance, delivery outcomes and whether expenditure achieved approved objectives.
• It may identify waste, irregularity, weak controls, diversion, delays and failure to follow law or stated scheme conditions.
• Such scrutiny is legitimate because policy implementation uses public resources and is answerable to the legislature through audit reports.

Jurisdictional boundary

• The CAG should not pronounce that one lawful policy is intrinsically superior, substitute its priorities for Cabinet decisions, or conduct a political evaluation.
• Conclusions must rest on audit evidence, applicable rules, financial propriety and declared objectives, not hindsight alone.
• Legislative committees provide the forum for accountability; the executive remains responsible for administration.
• Thus implementation audit is not overreach when confined to performance and legality, but becomes overreach when it becomes policy formulation.

Keywords: CAG; Article 149; performance audit; legislative accountability; financial propriety; separation of functions.