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Question

Q. With reference to the “Comptroller and Auditor General” in India, consider the following statements:

Which of the above statements is/are correct?


A

1 and 2 only
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B

2 only
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C

1 and 3 only
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D

2 and 3 only
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Solution

The correct option is B
2 only

Explanation:

Statement 1 is incorrect: The Constitutional makers visualised the CAG to be Comptroller as well as Auditor General. However, in practice, the former role is not practised. That means the CAG has no control over the issue of money from the consolidated fund. Thus, many departments are authorised to draw money without his permission. He is concerned only at the audit stage when the expenditure has already taken place.

Statement 2 is correct: CAG is not a member of either of the Houses of Parliament, but he upholds the Constitution of India and the laws of Parliament in the field of financial administration. He conducts an audit of expenditure of the Parliament. However, it is not accountable to the Parliament, but acts as an instrument for ensuring accountability of the Parliament. The Public Accounts Committee (PAC) is pitching for making the Comptroller and Auditor General (CAG) accountable to Parliament.

Statement 3 is incorrect: According to Article 148 of the Indian Constitution, CAG is not eligible for further office under the Indian State after he ceases to hold his office.


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