Transparency and accountability are fundamental pillars of good governance. Institutional measures provide structured frameworks and mechanisms to ensure oversight, prevent corruption, and maintain public trust in governance systems. Institutions like the Comptroller and Auditor General (CAG), the Election Commission of India (ECI), and the Central Vigilance Commission (CVC) play vital roles in this regard.

Comptroller and Auditor General (CAG)

The CAG is a constitutional authority under Article 148 of the Indian Constitution, tasked with auditing the accounts of the government and public sector entities to ensure financial accountability.

Key Functions

1.Auditing Government Accounts

Audits the accounts of the central and state governments, PSUs, and autonomous bodies.

Example: CAG audits expenditures under schemes like MGNREGA, ensuring proper utilization of funds.

2.Performance Audits