Para 1.10.3 — GOODS_MANUAL

1.10.4 Comptroller and Auditor General (CAG) of India 1. The Comptroller and Auditor General10 (CAG) of India, established under Articles 149-151 of the Constitution of India, holds a pivotal role as the Supreme Audit Institution of India (SAII). CAG plays a crucial role in promoting accountability, transparency, and good governance through high-quality auditing and accounting. It provides independent and timely assurance to the legislature, the public, and the executive that public funds are being collected and utilised effectively and efficiently.

2. The CAG's mandate encompasses a wide spectrum of audit and reporting responsibilities: a) Government Departments and Entities; b) Government Companies and Corporations; c) Autonomous Bodies and Authorities11 that receive government funding; d) Special Requests and Initiatives: The CAG can audit the accounts of any other body or authority upon request of the President/Governor or on its own initiative;

3. CAG conducts multiple types of audits, namely Compliance Audits, Financial Audits, Performance audits, Thematic audits, and IT audits. These audits, especially the performance audits, are noted to cover Procurement, but only with the perspective of identifying if any wastage, malpractice, and fraud have occurred;

1.10.3 Government e-marketplace (GeM) GeM (Government e-Marketplace) is the ‘National Public Procurement Portal,’ serving as an end-to-end online marketplace for various entities. The Procurement of Goods and Services available on GeM (as per Rule 149 of GFR, 2017) is mandatory for Ministries/ Departments (including attached/ subordinate offices), CPSEs, autonomous bodies and local bodies. GeM facilitates the Procurement of common-use goods and services by such entities. The GeM portal aims to enhance efficiency, transparency, and speed in public Procurement. Through this paperless, contactless, and cashless platform, registered government buyers can seamlessly procure goods and services from registered sellers. It is a significant step toward modernising and streamlining the procurement process in India.

4. To carry out its extensive audit mandate effectively, the CAG is endowed with significant powers: a) Inspection Authority: The CAG has the power to inspect any office or organisation subject to its audit. b) Transaction Examination: It can examine all transactions and question the executive regarding financial matters. c) Record Access: The CAG can call for records, papers, and documents from any audited entity. d) Audit Extent and Manner: It has the authority to decide the extent and manner of audit to ensure thorough scrutiny.