Which one of the following statements with regard to the Comptroller and Auditor General (CAG) of India is NOT correct ?
- (a)He is appointed by the President of India
- (b)He can be removed from office in the same way as the judge of the Supreme Court of India
- (c)The CAG is eligible for further office under the Government of India after he has ceased to hold his office
- (d)The salary of the CAG is charged upon the Consolidated Fund of India
Correct — C, The CAG is eligible for further office under the Government of India after he has ceased to hold his office. The Constitution says the exact opposite. Article 148(4) provides that the Comptroller and Auditor-General shall not be eligible for further office either under the Government of India or under the Government of any State after he has ceased to hold his office. The bar exists to protect the office's independence: a retiring auditor who could be rewarded with a governorship or a commission chairmanship would have an interest in going gently on the government he audits. The other three statements are all correct. Article 148(1) has him appointed by the President by warrant under his hand and seal, and removable only in the like manner and on the like grounds as a Supreme Court judge; and Article 112(3)(e) charges his salary, allowances and pension upon the Consolidated Fund of India, so that they are not put to the vote of Parliament.
- (a)He is appointed by the President of India — This is correct and so is not the answer. Article 148(1) provides for appointment by the President by warrant under his hand and seal.
- (b)He can be removed from office in the same way as the judge of the Supreme Court of India — This is correct. The same clause provides that the CAG shall only be removed in like manner and on the like grounds as a Judge of the Supreme Court — that is, by an address from both Houses on the ground of proved misbehaviour or incapacity.
- (d)The salary of the CAG is charged upon the Consolidated Fund of India — This is correct. Article 112(3)(e) charges the salary, allowances and pension of the CAG on the Consolidated Fund, and Article 148(6) charges the administrative expenses of his office on the same fund.
The Constitution protects a small group of offices by giving each of them the same three shields — appointment by the President, removal only by the process used for a Supreme Court judge, and salary charged on the Consolidated Fund rather than voted. The Comptroller and Auditor-General is the clearest case, and Articles 148 to 151 set out the whole scheme. He holds office for six years or until the age of sixty-five, whichever comes first; his salary and his rights to leave, pension and retirement age cannot be varied to his disadvantage after appointment; and his reports go to the President, who lays them before Parliament under Article 151, where the Public Accounts Committee takes them up.
In a NOT-correct item on any constitutional office, work through the standard shields one at a time and the odd statement usually announces itself. Appointment by the President, removal like a Supreme Court judge and a charged salary are all standard; the post-retirement bar is the fourth shield, and this stem simply reverses it. It is worth being precise about the limits of the office as well, because that is where the harder questions go. The CAG audits and reports; he has no control over the receipt or issue of public money, which is why the office is often said to be an auditor-general in practice and only a comptroller in name. He also has no power to prosecute, though his findings are routinely used by investigating agencies.
- Article 148(4) — the CAG is not eligible for further office under the Union or any State after ceasing to hold office.
- Article 148(1) — appointed by the President by warrant, removable only as a Supreme Court judge is removed.
- Article 112(3)(e) — salary, allowances and pension charged upon the Consolidated Fund of India, and so not voted by Parliament.
- Term is six years or up to the age of sixty-five, whichever is earlier.
- Article 151 — his reports are laid before Parliament by the President and examined by the Public Accounts Committee.
The stem's option (c) states the highlighted row backwards, which is what makes it the answer.
- Assuming a retired CAG may hold any office he pleases; the constitutional bar covers both the Union and every State.
- Believing the CAG controls the issue of money — the office audits after the fact and does not operate the exchequer.
- Reading past the word NOT and marking a statement that is plainly correct.
NDA sets constitutional offices as NOT-correct statement items, usually by inverting one clause of the governing article.
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) To control the receipt and issue of public money, and to ensure that the public revenue is lodged in the exchequer
The same NOT-correct design applied to the CAG's duties rather than his conditions of service, and it makes the point that the office audits but does not control the exchequer.
In India, other than ensuring that public funds are used efficiently and for intended purpose, what is the importance of the office of the Comptroller and Auditor General (CAG)? 1. CAG exercises exchequer control on behalf of the Parliament when the President of India declares national emergency/financial emergency. 2. CAG reports on the execution of projects or programmes by the ministries are discussed by the Public Accounts Committee. 3. Information from CAG reports can be used by investigating agencies to press charges against those who have violated the law while managing public finances. 4. While dealing with the audit and accounting of government companies, CAG has certain judicial powers for prosecuting those who violate the law. Which of the statements given above is/are correct?
- (a) 1, 3 and 4 only
- (b) 2 only
- (c) 2 and 3 only
- (d) 1, 2, 3 and 4
Answer(c) 2 and 3 only
Marks out the limits of the office in the same way — no exchequer control and no power to prosecute, only audit and report.
Who among the following can attend the meetings of both Houses of Parliament while not being a member of either House ?
- (a) The Solicitor General of India
- (b) The Vice-President of India
- (c) The Comptroller and Auditor General of India
- (d) The Attorney General of India
Answer(d) The Attorney General of India
Carries the CAG as a distractor and settles a related confusion: the auditor's reports go to Parliament, but the officer himself has no right to sit in either House.
- practice — not a real PYQ
The Comptroller and Auditor-General of India holds office for a term of
- (a)five years or up to 62 years of age
- (b)six years or up to 65 years of age
- (c)six years or up to 62 years of age
- (d)five years, renewable once
Answer(b) six years or up to 65 years of age, whichever is earlier.
- practice — not a real PYQ
The reports of the Comptroller and Auditor-General relating to the accounts of the Union are laid before Parliament by
- (a)the Speaker of the Lok Sabha
- (b)the Union Finance Minister
- (c)the President of India
- (d)the Chairman of the Public Accounts Committee
Answer(c) the President of India — under Article 151, after which the Public Accounts Committee examines them.