The Attorney-General and the C.A.G. (Part-II)

1. Under which Article of the Indian Constitution is the Comptroller and Auditor General of India appointed? [U.P. Lower Sub. (Pre) 2015]

(a) Article 146
(b) Article 147
(c) Article 148
(d) Article 149

Correct Answer: (c) Article 148

Solution:Article 148 (1) of the Constitution of India, says that there shall be a Comptroller and Auditor-General of India who shall be appointed by the President by warrant under his hand and seal and shall only be removed from office in like manner and on the like grounds as a Judge of the Supreme Court. The Comptroller and Auditor General audits all receipts and expenditures of the Government of India and submits his report to the President. He also audits all receipts and expenditures of the State Governments and submits the report to the Governor of the State.

2. The Reports of the Comptroller and Auditor General of India relating to the accounts of the Union are submitted first of all to which of the following? [U.P. Lower Suh. (Mains) 2013]

(a) The Chairman of Public Accounts Committee
(b) Speaker of the Lok Sabha
(c) Law Minister of India
(d) President of India

Correct Answer: (d) President of India

Solution:Article 148 (1) of the Constitution of India, says that there shall be a Comptroller and Auditor-General of India who shall be appointed by the President by warrant under his hand and seal and shall only be removed from office in like manner and on the like grounds as a Judge of the Supreme Court. The Comptroller and Auditor General audits all receipts and expenditures of the Government of India and submits his report to the President. He also audits all receipts and expenditures of the State Governments and submits the report to the Governor of the State.

3. Comptroller and Auditor General of India submits its reports relating to accounts of the Union to- [M.P.P.C.S. (Pre), 2021]

(a) Chief Justice of India
( b) Prime Minister
(c) Vice President
(d) None of the above

Correct Answer: (d) None of the above

Solution:Article 148 (1) of the Constitution of India, says that there shall be a Comptroller and Auditor-General of India who shall be appointed by the President by warrant under his hand and seal and shall only be removed from office in like manner and on the like grounds as a Judge of the Supreme Court. The Comptroller and Auditor General audits all receipts and expenditures of the Government of India and submits his report to the President. He also audits all receipts and expenditures of the State Governments and submits the report to the Governor of the State.

4. The office of the Comptroller and Auditor General of India was created- [U.P.P.C.S. (Pre) 2012]

(a) Through an Act of the Parliament
(b) By the Constitution
(c) Through a Cabinet Resolution
(d) None of the above

Correct Answer: (b) By the Constitution

Solution:Article 148 (1) of the Constitution of India, says that there shall be a Comptroller and Auditor-General of India who shall be appointed by the President by warrant under his hand and seal and shall only be removed from office in like manner and on the like grounds as a Judge of the Supreme Court. The Comptroller and Auditor General audits all receipts and expenditures of the Government of India and submits his report to the President. He also audits all receipts and expenditures of the State Governments and submits the report to the Governor of the State.

5. Where are the salary and service conditions of the Comptroller and Auditor General of India specified? [M.P.P.C.S. (Pre.) 2022]

(a) First Schedule of the Constitution of India
(b) Second Schedule of the Constitution of India
(c) Third Schedule of the Constitution of India
(d) Fourth Schedule of the Constitution of India

Correct Answer: (b) Second Schedule of the Constitution of India

Solution:The Comptroller and Auditor-General of India (CAG) in appointed by the President under Article 148, which provides for an independent office of the CAG. He is the head of the Indian Audit and Accounts Department and the guardian of the public purse. Part E of the Second Schedule provides the salary and service conditions of the CAG. According to the Comptroller and Auditor-General's (Duties, Powers and Conditions of Service) Act, 1971, the Comptroller and Auditor-General of India shall be paid a salary equal to the salary of the Judges of the Supreme Court.

6. The tenure of Comptroller and Auditor General of India is- [U.P.P.C.S. (Pre) 1993]

(a) 4 Years
(b) 5 Years
(c) 6 Years
(d) 7 Years

Correct Answer: (c) 6 Years

Solution:According to Article 148(3) the salary and other conditions of service of the comptroller and Auditor General of India shall be determined by Parliament. The Comptroller and Auditor General of India holds office for a term of 6 years or until be attains the age of 65 years, whichever is earlier as per law of the Parliament (The CAG Duties, Power, and Condition Act, 1971).

7. The Comptroller and Auditor General of India can hold his office for a maximum period of: [M.P. P.C.S. (Pre) 2023]

(a) 4 years
(b) 5 years
(c) 6 years
(d) 7 years

Correct Answer: (b) 5 years

Solution:According to Article 148(3) the salary and other conditions of service of the comptroller and Auditor General of India shall be determined by Parliament. The Comptroller and Auditor General of India holds office for a term of 6 years or until be attains the age of 65 years, whichever is earlier as per law of the Parliament (The CAG Duties, Power, and Condition Act, 1971).

8. Which of the following is not true about the Comptroller and Auditor General of India? [U.P.P.S.C. (R.I.) 2014]

(a) He is appointed by the President
(b) His salary is equal to that of the Judge of Supreme Court
(c) He is disqualified for any further Government office after retirement
(d) He can be removed by the President.

Correct Answer: (d) He can be removed by the President.

Solution:Article 148(1) in the Constitution of India, says that there shall be a Comptroller and Auditor-General of India who shall be appointed by the President by warrant under his hand and seal and shall only be removed from office in the like manner and on the like grounds as a Judge of the Supreme Court. Schedule 2 Part 12(1) of the Constitution of India and Section 3 of the Comptroller and Auditor General's (Duties Power and Condition of Service) Act, 1971 says that the Salary of the Comptroller and Auditor General of India is equal to that of the Judges of the Supreme Court. Article 148(4) says that the Comptroller and Auditor-General shall not be eligible for any office either under the Government of India or the Government of any State after he has ceased to hold his office.

9. The Comptroller and Auditor-General of India can be removed from his office in like manner as- [R.A.S/R.T.S. (Pre) 2018]

(a) Speaker of Lok Sabha
(b) Attorney General of India
(c) Judge of the Supreme Court
(d) Chairman of Union Public Service Commission

Correct Answer: (a) Speaker of Lok Sabha

Solution:Article 148(1) in the Constitution of India, says that there shall be a Comptroller and Auditor-General of India who shall be appointed by the President by warrant under his hand and seal and shall only be removed from office in the like manner and on the like grounds as a Judge of the Supreme Court. Schedule 2 Part 12(1) of the Constitution of India and Section 3 of the Comptroller and Auditor General's (Duties Power and Condition of Service) Act, 1971 says that the Salary of the Comptroller and Auditor General of India is equal to that of the Judges of the Supreme Court. Article 148(4) says that the Comptroller and Auditor-General shall not be eligible for any office either under the Government of India or the Government of any State after he has ceased to hold his office.

10. Assertion (A): The Duty of Comptroller and Auditor General is not merely to ensure the legality of expenditure but also its propriety. Reason (R): He has to uphold the Constitution and the Laws of Parliament in the field of financial administration. [RAS/RT.S. (Pre) 2021]

(a) (A) is false but (R) is true.
(b) Both (A) and (R) are true and (R) is the correct explanation of (A).
(c) (A) is true but (R) is false.
(d) Both (A) and (R) are true but (R) is not a correct explanation of (A).

Correct Answer: (b) Both (A) and (R) are true and (R) is the correct explanation of (A).

Solution:The Comptroller and Auditor General (CAG) is a constitutional functionary, independent of Parliament/legislature and executives. The CAG is responsible for-

Audit of Ministries and departments of the Government of India and the State Governments.

Audit of the Central and State Government, Public Sector Undertakings and other autonomous bodies and authorities, which are financed from Government funds.

Audit of receipts of the Union or States.

Audit of accounts stores, and stock.

Audit of companies and corporations.

The broad objectives of an audit are to ensure legality, regularity, economy, efficiency and effectiveness of financial management and public administration mainly through assessment as to:

whether the financial statements are properly prepared, are complete in all respects and are presented with adequate disclosures (financial audit);

whether the provisions of the Constitution, the applicable laws, rules and regulations made there under and various orders and instructions issued by competent authority are being complied with (compliance audit); and

The extent to which an activity, Programme or Organisation operates economically, efficiently and effectively (performance audit).

Hence, option (b) is correct.

11. Which one of the following duties is not performed by Comptroller and Auditor General of India? [U.P.P.C.S. (Mains) 2004, I.A.S. (Pre) 2001]

(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.

Correct Answer: (d) To control the receipt and issue of public money. and to ensure that the public revenue is lodged in the Exchequer.

Solution:The Comptroller and Auditor General (CAG) is a constitutional functionary, independent of Parliament/legislature and executives. The CAG is responsible for-

Audit of Ministries and departments of the Government of India and the State Governments.

Audit of the Central and State Government, Public Sector Undertakings and other autonomous bodies and authorities, which are financed from Government funds.

Audit of receipts of the Union or States.

Audit of accounts stores, and stock.

Audit of companies and corporations.

The broad objectives of an audit are to ensure legality, regularity, economy, efficiency and effectiveness of financial management and public administration mainly through assessment as to:

whether the financial statements are properly prepared, are complete in all respects and are presented with adequate disclosures (financial audit);

whether the provisions of the Constitution, the applicable laws, rules and regulations made there under and various orders and instructions issued by competent authority are being complied with (compliance audit); and

The extent to which an activity, Programme or Organisation operates economically, efficiently and effectively (performance audit).

Hence, option (b) is correct.

12. Consider the following statements: [M.P.P.C.S. (Pre) 2020]

(i) It shall be the duty of the Comptroller and Auditor - General to audit all receipts which are payable into the Consolidated Fund of India.

(ii) The Comptroller and Auditor General shall have authority to audit and report on the accounts of stores or stock kept in any office or department of the Union or a State.

Choose the correct statement.

(a) Both (1) and (ii) are incorrect.
(b) Both (1) and (ii) are correct.
(c) (i) is incorrect but (ii) is correct.
(d) (1) is correct but (ii) is incorrect.

Correct Answer: (b) Both (1) and (ii) are correct.

Solution:The Comptroller and Auditor General (CAG) is a constitutional functionary, independent of Parliament/legislature and executives. The CAG is responsible for-

Audit of Ministries and departments of the Government of India and the State Governments.

Audit of the Central and State Government, Public Sector Undertakings and other autonomous bodies and authorities, which are financed from Government funds.

Audit of receipts of the Union or States.

Audit of accounts stores, and stock.

Audit of companies and corporations.

The broad objectives of an audit are to ensure legality, regularity, economy, efficiency and effectiveness of financial management and public administration mainly through assessment as to:

whether the financial statements are properly prepared, are complete in all respects and are presented with adequate disclosures (financial audit);

whether the provisions of the Constitution, the applicable laws, rules and regulations made there under and various orders and instructions issued by competent authority are being complied with (compliance audit); and

The extent to which an activity, Programme or Organisation operates economically, efficiently and effectively (performance audit).

Hence, option (b) is correct.

13. In India, other than ensuring that public funds are used efficiently and for the intended purpose, what is the Importance of the office of the Comptroller and Auditor General (CAG). [I.A.S. (Pre) 2012]

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 statement(s) given above is/are correct?

(a) 1,3 and 4
(b) Only 2
(c) 2 and 3
(d) 1, 2, 3 and 4

Correct Answer: (c) 2 and 3

Solution:The Comptroller and Auditor General (CAG) of India is and authority, established by the Constitution of India under Article 148, which audits all receipts and expenditures of Government of India and the State Government. CAG reports on the execution of projects or programmes by the ministries are discussed by the Public Accounts Committee, and investigating agencies can press charges on facts based on CAG reports.

14. The ultimate responsibility of taking due action on the comments of the Comptroller and Auditor General vests with- [U.P.R.O/A.R.O. (Mains) 2014]

(a) President of India
(b) Supreme Court
(c) Parliament
(d) National Development Council

Correct Answer: (c) Parliament

Solution:The Parliament is the ultimate authority to take appropriate action on the reports of the Comptroller and auditor general. The Public Account Committee of Parliament debates extensively on these reports. Article 151 (1) of the Constitution is related to the Audit report of CAG. The reports of the Comptroller and Auditor-General of India relating to the Accounts of the Union shall be submitted to the President who shall cause them to be laid before each house of Parliament.

15. Who amongst the following attends the meetings of the Public Accounts Committee of the Parliament? [U.P.P.C.S. (Mains) 2011]

(a) Attorney General of India
(b) Solicitor General of India
(c) Comptroller and Auditor General of India
(d) None of the above

Correct Answer: (c) Comptroller and Auditor General of India

Solution:The Comptroller and Auditor General of India attends the meeting of the public Account Committee of the Parliament. Article 149 prescribes those duties and powers which shall be performed and exercised by him.

16. Which Article of the Constitution prescribes the duties of the comptroller and Auditor General of India? [M.P.P.C.S. (Pre) 2019]

(a) Article 146
(b) Article 147
(c) Article 148
(d) Article 149

Correct Answer: (d) Article 149

Solution:The Comptroller and Auditor General of India attends the meeting of the public Account Committee of the Parliament. Article 149 prescribes those duties and powers which shall be performed and exercised by him.

17. Match the following List-P (CAG) with List-R (Articles): [Raj. P.C.S. (Pre) 2023]

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

Code:
	A	B	C	D
(a)	I	III	IV	II
(b)	II	III	I	IV
(c)	III	I	IV	II
(d)	II	III	IV	I

(a)
(b)
(c)
(d)

Correct Answer: (a)

Solution:The correct matches are as follows :

List-P	List-R
Appointment of CAG	Article 148
Duties and Powers of CAG	Article 149
Form of Accounts of the Union	Article 150
Audit Reports	Article 151

18. The Comptroller and Auditor General is appointed by the President. He can be removed- [U.P.P.C.S. (Pre) 200]

(a) By the President
(b) On an address from both Houses of Parliament
(c) By the Supreme Court
(d) On the recommendation of the President by the Supreme Court

Correct Answer: (a) By the President

Solution:Article 148(1) of the Constitution of India, says that there shall be a Comptroller and Auditor-General of India who shall be appointed by the President by warrant under his hand and seal and shall only be removed from office in like manner and on the like grounds as a Judge of the Supreme Court. According to the Article 124(4) of the Constitution, a Judge of the Supreme Court shall not be removed from his office except by an order of the President passed after an address by each House of Parliament supported by a majority of the total membership of that House and by a majority of not less than two-thirds of the members of that House present and voting, has been presented to the President in the same session for such removal on the ground of proved misbehaviour or incapacity. So, we can say that the Comptroller and Auditor General can be removed by the President after an address in both Houses of the Parliament.

19. Which among the following is not true about the Comptroller and Auditor General of India? [Jharkhand P.C.S. (Pre) 2023]

I. The administrative expenses of his office are subject to vote of Parliament.

II. He is not eligible for further office under the Government of India or of any State after he quits office.

III. The CAG can be removed from office on the ground of proven incapactiy or misbehaviour after address by both the houses of Parliament.

Select the correct answer:

(a) Only 1
(c) Only II
(b) Only II and III
(d) Only I and III

Correct Answer: (a) Only 1

Solution:The administrative expenses of the office of the C.A.G. shall be charged to the consolidated fund of India (Article 148(6)). The salary and other conditions of service of the C.A.G. shall be such as many be determined by Parliament by law and, until so determined, shall be as specified in the second schedule [Article 148(3)]. C.A.G. is not eligible for further office either under the government of the Union or the State [Article 148(4)]. CA.G. shall be removed from office in like manner and on grounds as a judge of the Supreme Court [Article 148(1)].

20. The Comptroller and Auditor General of India is a friend and guide of: [U.P.P.C.S. (Mains) 2006]

(a) Select Committee
(b) Estimates Committee
(c) Prime Minister
(d) Public Accounts Committee

Correct Answer: (d) Public Accounts Committee

Solution:The representatives of the Ministries appear before the Public Accounts Committees when examining the Accounts and Audit Reports relating to their Ministries. The CAG is the Friend, Philosopher and Guide of the PAC. It attends the sitting of the PAC and assists it in its deliberations.

21. The power to grant or refuse leave to the Comptroller and Auditor General shall vest in the- [M.P.P.C.S. (Pre), 2021]

(a) Finance Minister
(d) Chief Justice of India
(b) President
(c) Prime Minister

Correct Answer: (b) President

Solution:The power to grant or refuse leave to CAG shall vest in the President. Article 148(3) in the Constitution of India defines the salary, and other conditions of service of CAG shall be such as may be determined by parliament by law.

22. In which year was accounting separated from auditing and Comptroller and Auditor General's task only remained confined to auditing the Government Accounts? [U.P.P.C.S. (Pre) 2019]

(a) 1975
(b) 1977
(c) 1976
(d) 1981

Solution:The comptroller and Auditor General's (Duties, Powers and conditions of service) Amendment Act, 1976, came into force on 1 March, 1976. This amendment confined the tusk of CAG only to auditing the Government accounts and separating accounting. Earlier, he had to perform both the tasks simultaneously. However, at the state level, both the tasks (accounting and auditing) are performed by the Comptroller and Auditor General of India.

23. The Amendment to (CAG Duties, Power and Condition of Service Act) 1971 separates Accounts from Audit and relieves the CAG of his responsibility in the matters of preparation of Accounts. The amendments were made in the year. [U.P.P.C.S. (Spl) (Mains) 2004]

(a) 1972
(b) 1976
(c) 1980
(d) 1987

Correct Answer: (b) 1976

Solution:The Amendment to CAG Duties, Power and Condition Act, 1971 separated Accounts from Audit and relieved the Comptroller and Auditor General of their responsibilities in the matters of preparation of Accounts. The Amendment was made in 1976.

24. Accounts of the States are controlled by the: [U.P.P.C.S. (Mains) 2003]

(a) Governor
(c) State Finance Secretary
(b) Chief Minister
(d) None of these

Correct Answer: (d) None of these

Solution:The accounts of the State along with that of the Union, are controlled by the Comptroller and Auditor General.

25. Who is called the Guardian of Public Purse? [U.P. P.C.S. (Mains) 2008]

(a) President
(b) Comptroller and Auditor General
(c) Parliament
(d) Council of Ministers

Correct Answer: (b) Comptroller and Auditor General

Solution:The Constitution of India (Art. 148) provides for an Independent Office of the Comptroller and Auditor General of India (CAG) CAG is the head of the Indian Audit and Accounts Department and the guardian of public expense.

26. C.A.G. (Comptroller and Auditor General) of India acts as- [Uttarakhand U.D.A./L.D.A. (Mains) 2007]

(a) The Guardian of people's liberties.
(b) The Guardian of Public Finance.
(c) The Chief Legal Advisor of the Government.
(d) The guardian of all these.

Correct Answer: (b) The Guardian of Public Finance.

Solution:The Comptroller and Auditor General (CAG) of India acts as the Custodian and Trustees of public money, and it is the duty of the CAG to see that even a single penny of the Consolidated Fund of India or of any State should not be spent without proper authorization of the Legislature.

27. Girish Chandra Murmu has become India's: [Chhattisgarh P.C.S. (Pre) 2020]

(a) 12th Comptroller & Auditor General
(b) 13th Comptroller & Auditor General
(c) 14th Comptroller & Auditor General
(d) 15th Comptroller & Auditor General

Correct Answer: (c) 14th Comptroller & Auditor General

Solution:CAG is the apex authority responsible for external and internal audits of the expenses of the Central and State Governments.

Article 148 of the Constitution of India establishes the authority of this office. It is appointed by the President of India and can be removed from office only in the manner and on the grounds on which, a Judge of the Supreme Court is removed. The expenses on the administration of this office including all allowances, salaries and pensions, would be charged to the consolidated fund of India.

Currently, Girish Chandra Murmu is the 14 CAG of Independent India.

28. Match List-I with List-11 and select the correct answer using the code given below: [U.P.P.C.S. (Mains) 2005]

List-I (Officers)	List-II (Institutions)
A. Vice-President of India.	1. Public Accounts Committee
B. Comptroller and Auditor General of India	2. Meetings of Lok Sabha
C. Solicitor General of India	3. Rajya Sabha
D. Attorney General of India	4. Supreme Court
	5. Committee on Public Undertakings

Code :
	A	B	C	D
(a)	3	1	4	2
(b)	2	3	1	4
(c)	4	2	3	1
(d)	1	4	2	3

(a)
(b)
(c)
(d)

Correct Answer: (a)

Solution:The Matched order is as follows:

List-I (Officers)	List-II (Institutions)
Vice-President of India.	Rajya Sabha
Comptroller and Auditor General of India	Public Accounts Committee
Solicitor General of India	Supreme Court
Attorney General of India	Meetings of Lok Sabha

29. Which of the following options is not correct? Public Finance Studies financial activities of the Government. It consists of.......... [U.P.P.C.S. (Mains) 2014]

(a) Analysis of Public Expenditure
(b) Public Revenue
(c) Financial Administration
(d) Functioning of Commercial Bank

Correct Answer: (d) Functioning of Commercial Bank

Solution:[contact-form][contact-field label="Name" type="name" required="true" /][contact-field label="Email" type="email" required="true" /][contact-field label="Website" type="url" /][contact-field label="Message" type="textarea" /][/contact-form]

Public Finance is the study of the role of the Government in financial activities. It is the branch of Economics that assesses the Government Revenue and Government Expenditure and the adjustment of one or the other to achieve the desirable effects and avoid undesirable ones. The Public Finance is not related to the execution of the function of commercial Banks.

The Attorney-General and the C.A.G. (Part-II)

1. Under which Article of the Indian Constitution is the Comptroller and Auditor General of India appointed? [U.P. Lower Sub. (Pre) 2015]

2. The Reports of the Comptroller and Auditor General of India relating to the accounts of the Union are submitted first of all to which of the following? [U.P. Lower Suh. (Mains) 2013]

3. Comptroller and Auditor General of India submits its reports relating to accounts of the Union to- [M.P.P.C.S. (Pre), 2021]

4. The office of the Comptroller and Auditor General of India was created- [U.P.P.C.S. (Pre) 2012]

5. Where are the salary and service conditions of the Comptroller and Auditor General of India specified? [M.P.P.C.S. (Pre.) 2022]

6. The tenure of Comptroller and Auditor General of India is- [U.P.P.C.S. (Pre) 1993]

7. The Comptroller and Auditor General of India can hold his office for a maximum period of: [M.P. P.C.S. (Pre) 2023]

8. Which of the following is not true about the Comptroller and Auditor General of India? [U.P.P.S.C. (R.I.) 2014]

9. The Comptroller and Auditor-General of India can be removed from his office in like manner as- [R.A.S/R.T.S. (Pre) 2018]

10. Assertion (A): The Duty of Comptroller and Auditor General is not merely to ensure the legality of expenditure but also its propriety. Reason (R): He has to uphold the Constitution and the Laws of Parliament in the field of financial administration. [RAS/RT.S. (Pre) 2021]

11. Which one of the following duties is not performed by Comptroller and Auditor General of India? [U.P.P.C.S. (Mains) 2004, I.A.S. (Pre) 2001]

12. Consider the following statements: [M.P.P.C.S. (Pre) 2020]

13. In India, other than ensuring that public funds are used efficiently and for the intended purpose, what is the Importance of the office of the Comptroller and Auditor General (CAG). [I.A.S. (Pre) 2012]

14. The ultimate responsibility of taking due action on the comments of the Comptroller and Auditor General vests with- [U.P.R.O/A.R.O. (Mains) 2014]

15. Who amongst the following attends the meetings of the Public Accounts Committee of the Parliament? [U.P.P.C.S. (Mains) 2011]

16. Which Article of the Constitution prescribes the duties of the comptroller and Auditor General of India? [M.P.P.C.S. (Pre) 2019]

17. Match the following List-P (CAG) with List-R (Articles): [Raj. P.C.S. (Pre) 2023]

18. The Comptroller and Auditor General is appointed by the President. He can be removed- [U.P.P.C.S. (Pre) 200]

19. Which among the following is not true about the Comptroller and Auditor General of India? [Jharkhand P.C.S. (Pre) 2023]

20. The Comptroller and Auditor General of India is a friend and guide of: [U.P.P.C.S. (Mains) 2006]

21. The power to grant or refuse leave to the Comptroller and Auditor General shall vest in the- [M.P.P.C.S. (Pre), 2021]

22. In which year was accounting separated from auditing and Comptroller and Auditor General's task only remained confined to auditing the Government Accounts? [U.P.P.C.S. (Pre) 2019]

23. The Amendment to (CAG Duties, Power and Condition of Service Act) 1971 separates Accounts from Audit and relieves the CAG of his responsibility in the matters of preparation of Accounts. The amendments were made in the year. [U.P.P.C.S. (Spl) (Mains) 2004]

24. Accounts of the States are controlled by the: [U.P.P.C.S. (Mains) 2003]

25. Who is called the Guardian of Public Purse? [U.P. P.C.S. (Mains) 2008]

26. C.A.G. (Comptroller and Auditor General) of India acts as- [Uttarakhand U.D.A./L.D.A. (Mains) 2007]

27. Girish Chandra Murmu has become India's: [Chhattisgarh P.C.S. (Pre) 2020]

28. Match List-I with List-11 and select the correct answer using the code given below: [U.P.P.C.S. (Mains) 2005]

29. Which of the following options is not correct? Public Finance Studies financial activities of the Government. It consists of.......... [U.P.P.C.S. (Mains) 2014]

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