Role Of SAI India

In the Indian system of governance, the policies are set by the Parliament and the state legislatures who give the goals to be achieved through public spending. These policies are translated into programmes and implemented by various department of government. For this, Parliament sanctions the budget detailing the mode of collection, amount of collection and also for the purpose for it is to be spent. The government departments are accountable for the quantity and quality of their expenditure to the Parliament. Comptroller & Auditor General of India (CAG) assists the Parliament in enforcing the accountability of the government departments.
Audit is one of the four main pillars of democracy viz. (i) Parliament, (ii) Judiciary, (iii) Press and (iv) Audit. Article 148 of the Constitution describes the appointment, removal, salary, terms and conditions of the service of the CAG of India.