Which Article of the Constitution prescribes the duties of the Comptroller and Auditor General of India ?
- (a)Article 146
- (b)Article 147
- (c)Article 148
- (d)Article 149
Correct — D, Article 149. Article 149 is titled 'Duties and powers of the Comptroller and Auditor-General': the CAG performs such duties and exercises such powers in relation to the accounts of the Union and the States as Parliament may prescribe — done through the CAG's (Duties, Powers and Conditions of Service) Act, 1971. Note the neighbouring article: Article 148 deals with the CAG's appointment, oath and conditions of service, while Article 149 deals with the duties.
- (a)Article 146 — Article 146 concerns the officers and servants and the expenses of the Supreme Court, not the CAG.
- (b)Article 147 — Article 147 is an interpretation clause (defining 'interpretation of this Constitution' for the Supreme Court/High Courts); it has nothing to do with the CAG's duties.
- (c)Article 148 — Article 148 establishes the office of the CAG — appointment, oath and service conditions — but the duties are prescribed by Article 149.
The Comptroller and Auditor General is the constitutional auditor of India (Articles 148-151). Article 148 creates and protects the office; Article 149 lays down the CAG's duties and powers; Article 150 concerns the form of accounts; Article 151 requires the CAG's reports to be laid before Parliament/State legislatures.
The trap is Article 148, because students remember it as 'the CAG article'. Split the two: 148 = office/appointment, 149 = duties. The actual scope of duties is filled in by the CAG's DPC Act, 1971.
- Article 149 — duties and powers of the CAG
- Article 148 — appointment, oath and service conditions of the CAG
- The CAG's DPC Act, 1971 spells out the detailed duties
- Article 151 — CAG's reports laid before Parliament (Union) / State legislature
Article 149 prescribes the CAG's duties; the CAG's DPC Act, 1971 gives the detail.
- Choosing Article 148 (office) when the question asks about duties (Article 149)
- Assuming the CAG has a 'control' role over issue of money — that is a colonial-era function it no longer performs
Asked as 'which Article deals with X body/function'. Keep the block ordered: 148 office, 149 duties, 150 accounts, 151 reports.
Which one of the following duties is NOT performed by the Comptroller and Auditor General of India?
- (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) — the CAG only audits; it does not control the receipt/issue of public money.
Same concept — the duties of the CAG (the subject of Article 149), asked as 'which is NOT a CAG duty'.
The Comptroller and Auditor General of India submits his report on the Union accounts to
- (a) Chief Justice of India
- (b) the Prime Minister
- (c) the Vice-President
- (d) None of the above
Answer(d) None of the above
Same office — MPPSC tested a specific reporting duty of the CAG, part of the duties framework of Articles 149-151.
- practice — not a real PYQ
The detailed duties and powers of the CAG are laid down by which law?
- (a)The Right to Information Act, 2005
- (b)The CAG's (Duties, Powers and Conditions of Service) Act, 1971
- (c)The Fiscal Responsibility and Budget Management Act, 2003
- (d)The Public Accounts Act
Answer(b) The CAG's (Duties, Powers and Conditions of Service) Act, 1971.
- practice — not a real PYQ
The audit reports of the CAG relating to the accounts of the Union are laid before Parliament by the:
- (a)Speaker of the Lok Sabha
- (b)Prime Minister
- (c)President
- (d)Finance Minister
Answer(c) President (Article 151).