Match the following List-P (CAG) with List-R (Articles) : List-P – List-R A. Appointment of CAG – I. Article 148 B. Duties and Powers of CAG – II. Article 151 C. Form of Accounts of the Union – III. Article 149 D. Audit Reports – IV. Article 150 Select correct option.

Correct — option (1), A-I, B-III, C-IV, D-II.

The Comptroller and Auditor-General of India (CAG) has its own chapter in Part V of the Constitution, Articles 148 to 151, and the four Articles run in the order of List-P.

A. Appointment of CAG is Article 148 (I). The CAG is appointed by the President by warrant under his hand and seal, and can be removed only in the manner and on the grounds of a Supreme Court Judge.

B. Duties and powers of CAG is Article 149 (III): the CAG performs the duties and exercises the powers, in relation to the accounts of the Union, the States and other bodies, that a law made by Parliament prescribes.

C. Form of accounts of the Union is Article 150 (IV): the accounts of the Union and of the States are kept in the form the President prescribes on the advice of the CAG.

D. Audit reports is Article 151 (II): reports on Union accounts go to the President, who has them laid before each House of Parliament.

That reads A-I, B-III, C-IV, D-II. Articles 148, 149, 150 and 151 follow the order appointment, duties, form of accounts, audit reports.

Why the others are wrong

• (2)
  A-II, B-III, C-I, D-IV — Only B-III is right here: Article 149 is duties and powers.

  The code puts appointment at Article 151 (audit reports), form of accounts at Article 148 (appointment) and audit reports at Article 150 (form of accounts) — three wrong pairs.

• (3)
  A-III, B-I, C-IV, D-II — This code gets C and D right — form of accounts at Article 150, audit reports at Article 151 — but swaps A and B.

  Appointment is Article 148, not 149; duties and powers are Article 149, not 148.

• (4)
  A-II, B-III, C-IV, D-I — This code gets B and C right — duties at Article 149, form of accounts at Article 150 — but swaps A and D.

  Appointment is Article 148, not 151; audit reports are Article 151, not 148.

The CAG audits public accounts at both levels of government. Article 148 secures the office's independence: removal only as for a Supreme Court Judge, no further office under the Union or any State after leaving it, and administrative expenses charged on the Consolidated Fund of India.

Article 149 leaves the detail of duties and powers to a law made by Parliament. Until Parliament makes that provision, the Article continues the duties and powers the Auditor-General of India held immediately before the Constitution began.

Article 150 has been amended twice. The Forty-second Amendment substituted the Article with effect from 1 April 1977, and the Forty-fourth Amendment replaced "after consultation with" the CAG by "on the advice of" the CAG from 20 June 1979.

Article 151 sends reports on Union accounts to the President and reports on a State's accounts to the Governor.

Key facts

• Article 148: the CAG is appointed by the President by warrant under his hand and seal and removed only like a Supreme Court Judge.
• Article 148(4): after leaving office, the CAG is not eligible for further office under the Government of India or of any State.
• Article 149: the CAG's duties and powers over the accounts of the Union, the States and other bodies are as prescribed by Parliament's law.
• Article 150: accounts of the Union and the States are kept in the form the President prescribes on the advice of the CAG.
• Article 151: reports on Union accounts go to the President and on State accounts to the Governor, to be laid before the legislature.

Common traps

• Matching by feel instead of by sequence. The four Articles run 148 appointment, 149 duties, 150 form of accounts, 151 audit reports.
• Swapping Articles 148 and 149, as option (3) does. The office and its appointment come first; duties and powers follow.
• Sending State audit reports to the President. Under Article 151(2) they go to the Governor, who has them laid before the State Legislature.

UnlockIAS will link similar questions from RAS Pre 2018 here once that paper is published on this site.

• practice — not a real PYQ

  Under Article 151(2) of the Constitution, the reports of the Comptroller and Auditor-General of India relating to the accounts of a State are submitted to

  • (a)the President
  • (b)the Governor of the State
  • (c)the Speaker of the Legislative Assembly
  • (d)the Chief Minister of the State
  Answer(2) — Article 151(2) sends them to the Governor, who causes them to be laid before the State Legislature. The President (1) receives reports on Union accounts under Article 151(1). The Speaker (3) and the Chief Minister (4) are not named in Article 151.
• practice — not a real PYQ

  According to Article 150, the accounts of the Union and of the States are kept in such form as

  • (a)the CAG prescribes on the advice of the President
  • (b)the President prescribes on the advice of the CAG
  • (c)Parliament prescribes by law
  • (d)the Finance Commission recommends
  Answer(2) — Article 150 says the President prescribes the form on the advice of the CAG. Option (1) reverses the roles. Option (3) describes Article 149, where Parliament's law sets the CAG's duties and powers. The Finance Commission (4) has no role in Article 150.