Actual Article
Article 377: Provisions as to Comptroller and Auditor-General of India
The audit reports of the Comptroller and Auditor-General of India relating to the accounts of the Union or of a State in respect of any period prior to the commencement of this Constitution shall be submitted to the President or to the Governor of the State, respectively, who shall cause them to be laid before the Union or State Legislature, respectively.
UPSC Notes for Article 377
Explanation:
- Audit Reports Submission: Article 377 specifies that audit reports of the Comptroller and Auditor-General (CAG) relating to the accounts of the Union or State for periods before the commencement of the Constitution must be submitted to the President or the Governor.
- Laying Before Legislature: The President or Governor, as applicable, is responsible for ensuring that these reports are presented before the Union or State Legislature, respectively.
Key Points:
- Historical Accountability: Ensures that financial accountability for periods before the Constitution’s commencement is maintained.
- Legislative Oversight: Guarantees that the audit reports are subject to scrutiny by the appropriate legislative body, promoting transparency and accountability.
Important Cases and Commissions Related to Article 377
Cases:
- No landmark Supreme Court cases specifically interpreting Article 377, as it primarily deals with transitional provisions related to financial audits.
Commissions:
- Various Audit and Accountability Commissions: Have reviewed the role and function of the CAG and the historical context of financial audits.
Important Reports Related to Article 377:
- Reports by the Comptroller and Auditor-General of India: Discuss the transition and historical context of financial audits and the submission of reports to the legislature.
Previous Year Prelims Questions Related to Article 377
- What does Article 377 of the Indian Constitution provide for?
A. Establishment of the office of the Comptroller and Auditor-General of India
B. Submission of audit reports of the Comptroller and Auditor-General of India for periods before the commencement of the Constitution
C. Powers of the President during an emergency
D. Special provisions for the financial administration of States Correct Answer: B. Submission of audit reports of the Comptroller and Auditor-General of India for periods before the commencement of the Constitution - Under Article 377, to whom are the audit reports of the Comptroller and Auditor-General of India submitted for periods before the commencement of the Constitution?
A. The Prime Minister
B. The Chief Justice of India
C. The President or the Governor of the State
D. The Finance Minister Correct Answer: C. The President or the Governor of the State - According to Article 377, what is the responsibility of the President or Governor upon receiving the audit reports of the Comptroller and Auditor-General of India?
A. To approve the audit reports
B. To lay the audit reports before the Union or State Legislature, respectively
C. To amend the audit reports
D. To forward the audit reports to the Supreme Court Correct Answer: B. To lay the audit reports before the Union or State Legislature, respectively
Previous Year Mains Questions Related to Article 377
- Discuss the significance of Article 377 in ensuring financial accountability for periods before the commencement of the Indian Constitution. How does this provision promote transparency and legislative oversight?
- Evaluate the role of the President and Governors under Article 377 in the submission of audit reports of the Comptroller and Auditor-General of India. How does this process contribute to financial governance in India?
- Analyze the impact of Article 377 on the accountability of financial administration during the transition to the new constitutional framework. How do the provisions of this article ensure continuity and oversight in financial audits?
Additional Insights:
- Financial Accountability: Article 377 ensures that the financial administration and audits for periods before the Constitution’s commencement are subjected to legislative oversight, maintaining accountability and transparency.
- Historical Transition: Reflects the transitional provisions necessary to ensure that historical financial audits are not overlooked and are incorporated into the new constitutional framework.
- Role of the CAG: Emphasizes the importance of the Comptroller and Auditor-General’s role in maintaining financial accountability and the submission of audit reports to the appropriate authorities.
Understanding Article 377 is crucial for UPSC aspirants as it provides insights into the constitutional provisions for maintaining financial accountability and transparency during the transition to the new constitutional framework. This knowledge is essential for both preliminary and main examinations, offering a comprehensive understanding of the mechanisms ensuring the continuity and oversight of financial administration within the Indian Constitution.