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Question

Q. Consider the following statements about the Comptroller and Auditor-General(CAG):

Which of the statements given above is/are not correct?


A
1 only
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B
2 and 3 only
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C
1 and 3 only
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D
1, 2 and 3
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Solution

The correct option is B 2 and 3 only

Explanation:

Statement 1 is correct: As per Article 148 there shall be a Comptroller and Auditor-General of India who shall be appointed by the President by warrant under his hand and seal and shall only be removed from office in like manner and on like grounds as a Judge of the Supreme Court.

Statement 2 is incorrect: The CAG advises the format in which the Union and States should maintain their accounts. He acts as a guide, friend and philosopher of the Public Accounts Committee of the Parliament.

Statement 3 is incorrect: The CAG submits three audit reports to the President:

  • audit report on appropriation accounts
  • audit report on finance accounts
  • audit report on public undertakings.

The President lays these reports before both the Houses of Parliament. After this, the Public Accounts Committee examines them and reports its findings to the Parliament.


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