Constitutional and Non-Constitutional Bodies · Comptroller and Auditor General
Q1. Which constitutional body audits the accounts of the Union and states?
- (a) Finance Commission
- (b) Comptroller and Auditor General
- (c) NITI Aayog
- (d) Union Public Service Commission
Answer & solution
Answer: (b) Comptroller and Auditor General
Correct Answer: Comptroller and Auditor General — Option (b)
The Comptroller and Auditor General (CAG) of India is a constitutional authority established under Article 148 of the Indian Constitution. The CAG is appointed by the President of India and is responsible for auditing the accounts of the Union Government and all State Governments. The CAG ensures that public money is spent in accordance with laws and regulations, reports are submitted to Parliament/State Legislature, and financial accountability is maintained. The CAG is often called the 'guardian of public purse'.
Option (a) Finance Commission — Incorrect: The Finance Commission (Article 280) is constituted every five years to recommend the distribution of tax revenues between the Centre and States; it does not audit accounts.
Option (c) NITI Aayog — Incorrect: NITI Aayog is a policy think-tank and advisory body, not a constitutional body; it does not audit government accounts.
Option (d) Union Public Service Commission — Incorrect: UPSC (Article 315) conducts civil service examinations and advises on recruitment matters; it has no role in auditing government accounts.
The Comptroller and Auditor General (CAG) of India is a constitutional authority established under Article 148 of the Indian Constitution. The CAG is appointed by the President of India and is responsible for auditing the accounts of the Union Government and all State Governments. The CAG ensures that public money is spent in accordance with laws and regulations, reports are submitted to Parliament/State Legislature, and financial accountability is maintained. The CAG is often called the 'guardian of public purse'.
Option (a) Finance Commission — Incorrect: The Finance Commission (Article 280) is constituted every five years to recommend the distribution of tax revenues between the Centre and States; it does not audit accounts.
Option (c) NITI Aayog — Incorrect: NITI Aayog is a policy think-tank and advisory body, not a constitutional body; it does not audit government accounts.
Option (d) Union Public Service Commission — Incorrect: UPSC (Article 315) conducts civil service examinations and advises on recruitment matters; it has no role in auditing government accounts.