Question

Consider the following statements about the historical and current context of the CAG:

(i) V. Narahari Rao was the first CAG of independent India, serving from 1948 to 1954.

(ii) K. Sanjay Murthy is the 15th CAG of India, appointed in November 2024.

(iii) The CAG’s (Duties, Powers and Conditions of Service) Act was enacted in 1971.

(iv) The Audit Board was established in 1976 to oversee technical audits.

Which of these statement(s) is/are correct?

• A. (i), (ii), and (iii) only
• B. (ii), (iii), and (iv) only
• C. (i), (iii), and (iv) only
• D. (i), (ii), and (iii) only

Answer 1

Answer:

A. (i), (ii), and (iii) only

Comptroller and Auditor General (CAG) of India

• The CAG is a constitutional authority established under Article 148 of the Constitution of India.

• It is an independent body responsible for auditing all receipts and expenditures of the Union and State governments, including those of bodies and authorities substantially financed by the government.

• The CAG is often referred to as the 'watchdog of the public purse'.

Key Facts about CAG Appointments and Legislation

• Statement (i): V. Narahari Rao was indeed the first CAG of independent India. He served in this capacity from 1948 to 1954.

• Statement (ii): K. Sanjay Murthy was appointed as the 15th CAG of India. (Note: The appointment date might vary based on when the question was framed, but the role and numbering are key for competitive exams).

• Statement (iii): The CAG's (Duties, Powers and Conditions of Service) Act was enacted in 1971. This act defines the specific functions and responsibilities of the CAG.

• Statement (iv): The Audit Board was established in 1976. Its primary role is to advise the CAG on the audit of government companies and corporations, focusing on aspects of efficiency and economy, particularly in technical and commercial fields.

Significance in Competitive Exams

• Understanding the constitutional basis of the CAG (Article 148) is crucial.

• Knowing the historical context, including the first CAG and the enactment of key legislation like the 1971 Act, is often tested.

• The functions and powers of the CAG, as outlined by the 1971 Act, are important areas for examination.

• The establishment of bodies like the Audit Board and their purpose provides insights into the evolution of audit mechanisms in India.