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)

Introduction

Article 149 and the CAG’s statutory framework make public audit an instrument of legislative financial control, extending beyond formal legality.

Legality and propriety

• Legality asks whether expenditure conforms to appropriation, rules, competence and financial authorisation.
• Propriety asks whether public money was spent with wisdom, economy, prudence, integrity and for the intended public purpose.
• An expenditure may be technically authorised yet wasteful, excessive, avoidable or contrary to sound financial principles.

Importance and limits

• Performance, compliance and financial audits expose leakage, conflict of interest, poor outcomes and weak value for money.
• CAG does not replace the executive’s policy choice; it reports evidence to legislatures, which decide accountability.
• Timely tabling, independent audit capacity and action-taken reports can convert findings into corrective governance.

Keywords: Article 149, appropriation, economy, efficiency, effectiveness, legislative financial control.