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31 Dec 2025·Source: The Hindu
2 min
Polity & GovernanceNEWS

Government to Table CAG Report on 'Sheesh Mahal' During Winter Session

Government to table CAG report on 'Sheesh Mahal' in Winter Session, highlighting parliamentary oversight and accountability.

Government to Table CAG Report on 'Sheesh Mahal' During Winter Session

Photo by Martin Foskett

The government is set to table the Comptroller and Auditor General (CAG) report on the alleged "Sheesh Mahal" scam during the upcoming Winter Session of Parliament. This move is significant as it brings a crucial audit report, which often highlights financial irregularities or mismanagement, into the public domain and parliamentary scrutiny.

The CAG, a constitutional body, plays a vital role in ensuring accountability and transparency in government spending. Tabling such reports in Parliament is a fundamental aspect of democratic oversight, allowing for debate and action on audit findings, thereby strengthening financial governance and public trust.

Key Facts

1.

Government to table CAG report on 'Sheesh Mahal' in Winter Session

2.

CAG is a constitutional body responsible for auditing government accounts

UPSC Exam Angles

1.

Constitutional provisions related to CAG (Articles 148-151)

2.

Functions, powers, and duties of CAG

3.

Independence and security of tenure of CAG

4.

Role of CAG in financial accountability and good governance

5.

Parliamentary oversight mechanisms (e.g., PAC, Estimates Committee)

6.

Process of tabling reports in Parliament and subsequent actions

7.

Comparison of CAG with other constitutional bodies

Visual Insights

CAG Audit Report: From Audit to Parliamentary Scrutiny

This flowchart illustrates the critical process by which the Comptroller and Auditor General (CAG) conducts audits, prepares reports, and how these reports are subsequently tabled in Parliament for democratic oversight and accountability, as highlighted by the 'Sheesh Mahal' report.

  1. 1.CAG Initiates Audit (Union/State Accounts, Govt. Companies, etc.)
  2. 2.Audit Conducted (Financial, Compliance, Performance Audits)
  3. 3.Draft Audit Report Prepared & Sent to Ministry/Department for Reply
  4. 4.Final Audit Report Prepared (Incorporating replies, if any)
  5. 5.CAG Submits Report to President (for Union) / Governor (for States)
  6. 6.President / Governor Tables Report in Parliament / State Legislature
  7. 7.Parliamentary Committee (e.g., PAC) Examines Report
  8. 8.Committee Submits Findings/Recommendations to Parliament
More Information

Background

The Comptroller and Auditor General (CAG) of India is a constitutional authority established under Article 148 of the Constitution of India. It is one of the pillars of India's democratic system, responsible for auditing all receipts and expenditure of the Government of India and the state governments, including those of bodies and authorities substantially financed by the government. Its role is crucial in ensuring financial accountability and transparency in public administration.

Latest Developments

The news highlights the government's intention to table a specific CAG report, concerning the alleged 'Sheesh Mahal' scam, during the upcoming Winter Session of Parliament. This act of tabling a CAG report is a standard procedure that brings audit findings into the public domain and subjects them to parliamentary scrutiny, often leading to debates and actions by relevant parliamentary committees like the Public Accounts Committee (PAC).

Practice Questions (MCQs)

1. Consider the following statements regarding the Comptroller and Auditor General (CAG) of India: 1. The CAG is appointed by the President by warrant under his hand and seal and holds office during the pleasure of the President. 2. The administrative expenses of the office of the CAG, including all salaries, allowances, and pensions payable to or in respect of persons serving in that office, are charged upon the Consolidated Fund of India. 3. The CAG is responsible for auditing the accounts of the Union and State governments, but not the accounts of government companies. Which of the statements given above is/are correct?

  • A.1 only
  • B.2 only
  • C.1 and 3 only
  • D.2 and 3 only
Show Answer

Answer: B

Statement 1 is incorrect. The CAG does not hold office during the pleasure of the President; they can be removed only in the same manner and on the same grounds as a judge of the Supreme Court, ensuring their independence. Statement 2 is correct. Article 148(6) states that the administrative expenses of the office of the CAG are charged upon the Consolidated Fund of India. Statement 3 is incorrect. The CAG audits the accounts of government companies as well, under the Companies Act, 2013, and the CAG's (Duties, Powers and Conditions of Service) Act, 1971. The audit of government companies is conducted by professional chartered accountants appointed by the CAG, and the CAG has the power to conduct supplementary audits.

2. With reference to the reports of the Comptroller and Auditor General (CAG) of India, consider the following statements: 1. The CAG submits its audit reports relating to the accounts of the Union to the President, who shall cause them to be laid before each House of Parliament. 2. The Public Accounts Committee (PAC) examines the CAG's audit reports and presents its findings to Parliament. 3. The recommendations of the Public Accounts Committee are binding on the government. Which of the statements given above is/are correct?

  • A.1 only
  • B.1 and 2 only
  • C.2 and 3 only
  • D.1, 2 and 3
Show Answer

Answer: B

Statement 1 is correct. Article 151(1) states that the reports of the CAG relating to the accounts of the Union shall be submitted to the President, who shall cause them to be laid before each House of Parliament. Statement 2 is correct. The Public Accounts Committee (PAC) is the primary parliamentary committee that examines the audit reports of the CAG and presents its findings to Parliament. Statement 3 is incorrect. The recommendations of the Public Accounts Committee are advisory in nature and not binding on the government. However, they carry significant weight and are usually given due consideration.

3. Which of the following statements correctly describes the 'Winter Session' of the Indian Parliament? 1. It is typically the longest session of Parliament in terms of working days. 2. It is primarily dedicated to the discussion and passing of the Union Budget. 3. It usually commences in November and concludes in December. Select the correct answer using the code given below:

  • A.1 only
  • B.2 only
  • C.3 only
  • D.1 and 2 only
Show Answer

Answer: C

Statement 1 is incorrect. The Budget Session is typically the longest session of Parliament in terms of working days. Statement 2 is incorrect. The Budget Session is primarily dedicated to the discussion and passing of the Union Budget. The Winter Session often deals with legislative business and other matters. Statement 3 is correct. The Winter Session usually commences in November and concludes in December, making it the third and final session of the year.

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