Question

Assertion (A): The CAG submits audit reports on state accounts directly to the state legislature.

Reason (R): The Constitution mandates that the CAG’s state audit reports are presented by the Governor to ensure legislative oversight.

Select the correct answer code:

• A. Both (A) and (R) are true and (R) is the correct explanation of (A)
• B. (A) is true but (R) is false
• C. (A) is false but (R) is true
• D. None of the above

Answer 1

Answer:

C. (A) is false but (R) is true

Comptroller and Auditor General (CAG)

• Article 151(1) of the Constitution: This article states that the reports of the CAG, as far as the accounts of the Union are concerned, shall be submitted to the President, who shall cause them to be laid before each House of Parliament.

• Article 151(2) of the Constitution: This article deals with the accounts of the States. It mandates that the reports of the CAG relating to the accounts of a State shall be submitted to the Governor of that State, who shall cause them to be laid before the Legislature of the State.

• Role of the Governor: The Governor acts as the constitutional link between the CAG and the State Legislature. The CAG does not submit the report directly to the State Legislature.

• Legislative Oversight: The presentation of the CAG's reports to the State Legislature by the Governor is crucial for ensuring legislative scrutiny and accountability over public expenditure at the state level.

• Key Functions of CAG: The CAG is an independent constitutional authority responsible for auditing the accounts of both the Central and State governments, including government companies and other bodies.

• Appointment and Removal: The CAG is appointed by the President and can only be removed from office in like manner and on the like grounds as a judge of the Supreme Court. This ensures their independence.

• Exam Focus: Candidates preparing for competitive exams should pay close attention to the specific articles of the Constitution related to the CAG and understand the procedural aspects of report submission and legislative review. Distinguishing between the procedure for Union accounts and State accounts is vital.