UPSC Prelims 2001 Q86: Indian Polity – Constitutional & Statutory Bodies
- (a) To audit and report on all expenditure from the Consolidated Fund of India
- (b) To audit and report on all expenditure from the Contingency Funds and Public Accounts
- (c) To audit and report on all trading, manufacturing, profit and loss accounts
- (d) To control the receipt and issue of public money, and to ensure that the public revenue is lodged in the exchequer
Answer: (d) To control the receipt and issue of public money, and to ensure that the public revenue is lodged in the exchequer
Explanation
Duty NOT performed by the Comptroller and Auditor General
| Duty | Done by the CAG? |
|---|---|
| Audit of expenditure from the Consolidated Fund of India | Yes — Article 149 and the CAG (DPC) Act, 1971 |
| Audit of Contingency Funds and Public Accounts | Yes |
| Audit of trading, manufacturing, profit and loss accounts of departments | Yes |
| Control of the receipt and issue of public money | No — the CAG is an auditor, not a controller of the exchequer |
In India the CAG is only an auditor general. Unlike the British Comptroller, he does not control the issue of money from the exchequer; the executive draws money without his prior approval. So option (d) is the duty he does not perform.
Answer: (d) To control the receipt and issue of public money, and to ensure that the public revenue is lodged in the exchequer.
Why each option is right or wrong
- (a) Incorrect. The CAG does audit the Consolidated Fund of India.
- (b) Incorrect. The CAG does audit the Contingency Funds and Public Accounts.
- (c) Incorrect. The CAG does audit trading and manufacturing accounts.
- (d) CORRECT. The CAG does not control the release of public money.
Key point
CAG: Article 148; appointed by the President; 6 years or age 65; removed like a Supreme Court judge; reports go to Parliament's Public Accounts Committee.
Remember
CAG = auditor only, not comptroller of the exchequer.
Common mistakes
- Thinking the CAG's title 'Comptroller' means he controls spending.
- Missing the word NOT in the question stem.
- Not knowing the CAG also audits commercial accounts.
Exam tip
India's CAG audits after spending; he does not approve money before it is spent.
Sources
- Constitution of India — Articles 148 to 151
- Comptroller and Auditor General's (Duties, Powers and Conditions of Service) Act, 1971