What does the CAG check during audits?
a. Audit against provision of funds
👉 CAG checks if the money was used for the purpose it was approved for.
Example: If ₹10 crore was approved for building roads, was it actually used for roads and not something else?
b. Audit against rules and regulations
👉 CAG checks whether the spending followed proper laws and rules.
Example: Even if money was spent on roads, did it follow tender rules, contractor guidelines, etc.?
c. Audit of sanctions
👉 CAG checks if the proper authority gave permission to spend the money.
Example: Was there official approval before spending the amount?
d. Propriety Audit
👉 Goes beyond just rules and asks:
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Was the money spent wisely?
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Could the money have been saved or used better?
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Was there any misuse or waste even if the spending was technically legal?
e. Revenue audit
👉 CAG checks if the money collected by the government (like taxes) was properly calculated and there was no leakage or fraud.
In simple words:
CAG doesn’t just check if the money was spent legally, but also whether it was spent smartly and responsibly, keeping the public interest in mind.