inspire yourself

"UPSC is about getting a sense of what the exam demands out of you and meeting that demand. That would mean figuring out the technique, and, doing the slog work. The first cannot be outsourced to coaching institutes or other ‘learned’ aspirants. The importance of the second cannot be overstated.

UPSC is quirky. Either all can read itsmind or none. So there is no underestimating oneself to figure out what the exam demands of you. The key to unravel it lies within the puzzles it sets. The previous years’ question papers. Noinstitute, no person, can be a bettersoothsayer of what tricks the examhas up its sleeve.

UPSC is ruthless. Until you figure out how madly people want to get in, and all that they are ready to give - you do not know what is the distance you have to run fastest to win the race. Get that estimate, assess your standing and do what it takes to win the steeple chase. There is no place for ‘Oh! So much to do’, ‘Sigh! Such sacrifice’. Until there is two parts hydrogen and one part oxygen, there is no water, if water is what you want.

UPSC is long drawn. It tests tenacityand patience. One’s own self cannot always swim like Phelps. There are times when we sink and times when we lose sight of the shore. We need our life guards- outfamily and friends and our light houses- well meaning peers. The support staff are crucial members of the competitors’ team.

UPSC is a love affair. Embrace the challenge and make it the dream which does not let you sleep. Seeking pleasure

is no vice and being happy no sin. Movies, friends, conversations when they make you happy (and not dull your time) are all good. The more endearing and joyful the affair, sooner the ‘Diwale Dulhaniya Le Jayenge’!

Really, it has got to be about the journey. About finding opportunities, creating possibilities. Most importantly, never giving yourself a chance to regret. When that sense of enlightenment dawns - the path matters more, the end becomes of little consequence. But you win therace anyway. By then, this steeplechase would have become the smallest of the many challenges you had set yourself to overcome.
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INDIAN DEFENCE AWARDS

For the purpose of classification, Indian honours and awards can be divided into two categories:
(a) Gallantry awards.
(b) Non-gallantry awards.


The gallantry awards are again divisible into two categories:
(a) Those for gallantry in the face of the enemy.
(b) Those for gallantry other than in the face of the enemy.

The first category of the gallantry awards comprises :
1. Param Vir Chakra
2. Maha Vir Chakra
3. Vir Chakra
4. Sena, Nao Sena and Vayu Sena Medal
5. Mention in Dispatches
6. Chiefs of Staff Commendation Card

The second category of the gallantry awards comprise the following :
1. Ashoka Chakra *
2. Kirti Chakra *
3. Shaurya Chakra *

* These were originally named Ashoka Chakra Class I, Class II, Class III

Among non-gallantry awards, the following can be mentioned :

1. Bharat Ratna
2. Padma Vibhushan
3. Padma Bhushan
4. Param Vishisht Seva Medal
5. Padma Shri
6. Sarvottam Yudh Seva Medal
7. Uttam Yudh Seva Medal
8. Ati Vishisht Seva Medal
9. Yudh Seva Medal
10. Vishisht Seva Medal
11. 30 Years Long Seva Medal
12. 20 Years Long Service Medal
13. 9 Years Long Service Medal
14. Meritorious Service Medal
15. Long Service and Good Conduct Medal
16. General Service Medal – 1947
17. Samar Seva Medal
18. Sainya Seva Medal
19. Videsh Seva Medal
20. Commendation Card
21. Raksha Medal
22. Poorvi Star
23. Paschimi Star
24. Sangram Medal
25. Wound Medal
26. 25th Independence Anniversary Medal

Total Awards won:-

Param Vir Chakra – 21
Maha Vir Chakra – 220
Vir Chakra – 1342

WHAT IS CAG??

                                             
The Comptroller and Auditor General (CAG) of India (Hindi: भारत के नियंत्रक-महालेखापरीक्षक) is an authority, established by the Constitution of Indiaunder Chapter V, who audits all receipts and expenditure of the Government of India and the state governments, including those of bodies and authorities substantially financed by the government. The CAG is also the external auditor of government-owned companies. The reports of the CAG are taken into consideration by the Public Accounts Committees, which are special committees in the Parliament of India and the state legislatures. The CAG is also the head of the Indian Audit and Accounts Department, which has over 58,000 employees across the country.

The CAG is ranked 9th and enjoys the same status as a judge of Supreme Court of India in Indian order of precedence. The current CAG of India isVinod Rai, who was appointed on 7 January 2008. He is the 11th CAG of India.

Recently the CAG under Vinod Rai has constantly been in the limelight for its reports exposing mega corruption, particularly in 2G spectrum scam,CWG scam and Coal mining scam.

The Comptroller and Auditor General of India is involved in auditing various transactions of the Indian government like debt transactions, deposits to various accounts, remittances, trading activities, and manufacturing of goods. The CAG is also in-charge with reviewing all receipts and stock accounts that the government is involved in. And these receipts and accounts include those of the agencies and organizations that are owned by India’s government. And through the President of Governors, the CAG also keeps the records regarding India’s balance sheets and profit and loss accounts. And as mandated by India’s own constitution, the office of the CAG is tasked to promote transparency and full accountability in all of government-related spending and transactions. The CAG also aims to assure India’s government and the people that audit reports from their office are made from high-quality auditing and review standards.

                                                                       

List of Comptrollers and Auditors General of India

No.	Comptroller and Auditor General of India	Year tenure began	Year tenure ended
1	V. Narahari Rao	1948	1954
2	A. K. Chanda	1954	1960
3	A. K. Roy	1960	1966
4	S. Ranganathan	1966	1972
5	A. Bakshi	1972	1978
6	Gian Prakash	1978	1984
7	T. N. Chaturvedi	1984	1990
8	C. G. Somiah	1990	1996
9	V. K. Shunglu	1996	2002
10	V. N. Kaul	2002	2008
11	Vinod Rai	2008	2014

Vinod Rai
Vinod Rai (born May 23, 1948) is the present Comptroller and Auditor General of India. He assumed office on 7 January 2008 and shall hold the office till 2014, unless his term is cut short by impeachment.He holds a Masters Degree in Economics from the University of Delhi, and Masters inPublic Administration from Harvard University.Mr Rai is a 1972 batch Kerala cadre officer of Indian Administrative Service (IAS)He started his career as the sub-collector of Thrissur District. Later he became the Collector and spent his eight years of career in Thrissur city. He was called the second Sakthan Thampuran for his role in the development of the Thrissur city. He was the MD of Kerala State Co-operative Marketing Federation from 1977 to 1980Later he was appointed as Principal Secretary (Finance) in the State Government of Kerala. He had served senior positions in the Ministries of Commerce and Defence, Government of India. Prior to his appointment as CAG, he served as Secretary, Financial Services and Additional Secretary in the Banking Division including banks and insurance companies under Ministry of Finance. Mr. Rai was instrumental in setting up the India Infrastructure Finance Company and was also on the Board of this company. Apart from serving in both, state and central governments, he has been a Director on several Boards including the State Bank of India, ICICI Bank, IDBI Bank, Life Insurance Corporation of India and Infrastructure Development and Finance Company of India.

Audit Jurisdiction

The organisations subject to the audit of the Comptroller and Auditor General of India are:- All the Union and State Government departments and offices including the Indian Railways and Posts and Telecommunications. About 1200 public commercial enterprises controlled by the Union and State governments, i.e. government companies and corporations. Around 400 non-commercial autonomous bodies and authorities owned or controlled by the Union or the States. Over 4400 authorities and bodies substantially financed from Union or State revenues

Audit of Government Companies (Commercial Audit)

 There is a special arrangement for the audit of companies where the equity participation by Government is 51 percent or more. The auditors of government companies are appointed or re-appointed by C&AG in terms of provisions of section 619(2) of the Companies Act., 1956 in view of Companies Amendment Act,2000, who gives the auditors directions on the manner in which the audit should be conducted by them. He is also empowered to comment upon the audit reports of the primary auditors. In addition, he conducts a supplementary audit of such companies and reports the results of his audit to Parliament and State Legislatures.

Audit Board Setup in Commercial Audit

A unique feature of the audit conducted by the Indian Audit and Accounts Department is the constitution of Audit Boards for conducting comprehensive audit appraisals of the working of Public Sector Enterprises engaged in diverse sectors of the economy. 

These Audit Boards associate with them experts in disciplines relevant to the appraisals. They discuss their findings and conclusions with the managements of the enterprises and their controlling ministries and departments of government to ascertain their view points before finalisation. 

The results of such comprehensive appraisals are incorporated by the Comptroller and Auditor General in his reports

Nature of Audit

While fulfilling his Constitutional obligations, the Comptroller & Auditor General examines various aspects of Government expenditure. The audit done by C&A G is broadly classified into Regularity Audit and Performance Audit.

Regularity Audit (Compliance)

Audit against provision of funds to ascertain whether the moneys shown as expenditure in the Accounts were authorised for the purpose for which they were spent.  Audit against rules and regulation to see that the expenditure incurred was in conformity with the laws, rules and regulations framed to regulate the procedure for expending public money. Audit of sanctions to expenditure to see that every item of expenditure was done with the approval of the competent authority in the Government for expending the public money. Propriety Audit which extends beyond scrutinising the mere formality of expenditure to it wisdom and economy and to bring to light cases of improper expenditure or waste of public money. While conducting the audit of receipts of the Central and State Governments, the Comptroller & Auditor General satisfies himself that the rules and procedures ensure that assessment, collection and allocation of revenue are done in accordance with the law and there is no leakage of revenue which legally should come to Government.

Performance Audit

Performance audit to see that Government programmes have achieved the desired objectives at lowest cost and given the intended benefits. For a complete list of Performance Appraisals since 1983 

Regularity Audit (Financial)

In regularity (financial) audit and in other types of audit when applicable, auditors should  analyse the financial statements to establish whether acceptable accounting    standards for financial reporting and disclosure are complied with. Analysis of financial statements should be performed to such a degree that a rational basis is obtained to express an opinion on financial statements.

Action on Audit Reports

 The scrutiny of the Annual Accounts and the Audit Reports thereon by the Parliament as a whole would be an arduous task, considering their diverse and specialised nature, besides imposing excessive demands on the limited time available to the Parliament for discussion of issues of national importance. Therefore the Parliament and the State Legislatures have, for this purpose, constituted specialized Committees like the Public Accounts Committee (PAC) and the Committee on Public Undertakings (COPU), to which these audit Reports and Annual Accounts automatically stand referred.

Public Accounts Committee

The Public Accounts Committee satisfies itself:-

 a.that the moneys (shown in the accounts) were disbursed legally on the service or     purpose to which they were applied.

 b.that the expenditure was authorised.

 c.that re-appropriation (i.e. distribution of funds.

It is also the duty of the PAC to examine the statement of accounts of autonomous and semi-autonomous bodies, the audit of which is conducted by the Comptroller & Auditor General either under the directions of the President or by a Statute of Parliament.

Committee on Public Undertakings

The Committee on Public Undertakings exercises the same financial control on the public sector undertakings as the Public Accounts Committee exercises over the functioning of the Government Departments. The functions of the Committee are:-

 a.to examine the reports and accounts of public undertakings.

 b.to examine the reports of the Comptroller & Auditor General on public undertakings.

 c.to examine the efficiency of public undertakings and to see whether they are being     managed in accordance with sound business principles and prudent commercial practices. 

The examination of public enterprises by the Committee takes the form of comprehensive appraisal or evaluation of performance of the undertaking. It involves a thorough examination,including evaluation of the policies, programmes and financial working of the undertaking.

The objective of the Financial Committees, in doing so, is not to focus only on the individual irregularity, but on the defects in the system which led to such irregularity, and the need for correction of such systems and procedures.

CAG's Role

 

The Comptroller & Auditor General of India plays a key role in the functioning of the financial committees of Parliament and the State Legislatures. He has come to be recognised as a 'friend, philosopher and guide' of the Committee. His Reports generally form the basis of the Committees' working, although they are not precluded from examining issues not brought out in his Reports. He scrutinises the notes which the Ministries submit to the Committees and helps the Committees to check the correctness submit to the Committees and helps the Committees to check the correctness of facts and figures in their draft reports.

The Financial Committees present their Report to the Parliament/ State Legislature with their observations and recommendations. The various Ministries / Department of the Government are required to inform the Committees of the action taken by them on the recommendations of the Committees (which are generally accepted) and the Committees present Action Taken Reports to Parliament / Legislature.

In respect of those cases in Audit Reports, which could not be discussed in detail by the Committees, written answers are obtained from the Department / Ministry concerned and are sometimes incorporated in the Reports presented to the Parliament / State Legislature. This ensures that the audit Reports are not taken lightly by the Government, even if the entire report is not deliberated upon by the Committee.

Local Bodies Audit

With the introduction of the third tier of government in the pursuance of the 73rd Ammendement of the

UNION AUDIT REPORTS

The Union Audit Reports of the Comptroller and Auditor General of India, contain the findings of transaction audit and performance audit in the areas of:

• Civil Audit
• Audit of Autonomous Bodies
• Defense Services
• Railways
• Receipts of the Government
• Central Commercial

The Audit of the CAG is bifurcated into two streams namely Performance Audit andRegularity (Compliance) Audit.

While audit of the Civil Departments, Railways and Defense are conducted as per the direct mandate in the constitution and relevant provisions of the DPC Act, the Commercial Audit is conducted under the provisions of Company Act. Autonomous Bodies are audited as per the mandate in the act establishing the body.

The reports of the CAG are deliberated upon by the Public Accounts Committee (PAC) of the parliament, save the commercial reports which are examined by the Committee on Public Undertakings (COPU).