The post of Controller and Auditor General of India was created to maintain and audit the accounts of the Government of India on behalf of the tax payers, under the Government of India Act 1936.
I do not think there was any review of this post, except during emergency, when the work of accounts was transferred and given to the ministries concerned.
Here, I like to point out certain aspects of his position and working methods.
He is doing only post audit.
If he is involved in decision making during processing of crucial contracts, it may delay finalization.
I feel that a small group of experts in various fields can help him in expediting his work, so that waste of money may be avoided, like in Lavlin case.
He must be given teeth and claws.
At present he is only a watch dog, without any power.
I wonder if any one has been punished for causing pecuniary losses, even though a number of such cases are reported by him every year.
At least in some countries, he has been empowered to order recoveries from defaulting parties.
This we can emulate.
Outsourcing to N.
G.
Os is very common these days.
Expenses of the latter escape audit.
Audit should include all expenditure, including that of municipal corporations etc.
Where money is extracted in the form of taxes, proper scrutiny is called for.
Formerly, it was voucher audit.
Now this concept has changed.
However, staffing pattern has not.
It is desirable to have people with knowledge of engineering etc.
A lot of time can be saved by communication by e-mail.