Assertion (A) : The Duty of Comptroller and Auditor General is not merely to ensure the legality of expenditure but also its proprietary Reason (R) : He has to uphold the Constitution and the Laws of Parliament in the field of financial administration.

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B. Both (A) and (R) are true and (R) is the correct explanation of (A). (3) (A) is true but (R) is False (4) Both (A) and (R) are true but (R) is not a correct explanation of (A) (5) Question not attempted Ans - (2) Explanation:- Article 149 - Duties and powers of the Comptroller and Auditor General of India 1 Constitutional ● Article 149 empowers the basis Parliament to determine the duties and powers of the CAG. ● Under this, the Parliament passed the Auditor General (Duties, Powers and Conditions of Service) Act, 1971. 2 Auditing of ● The CAG audits all Accounts expenditure from the Contingency Fund and Public Account of India and the Contingency Fund and Public Account of each State. 3 Audit of ● The CAG audits the Consolidated expenditure relating to the Fund Consolidated Fund of India and the Consolidated Fund of each State and Union Territory. 4 Ministers and ● No minister can represent the CAG the CAG in Parliament or take responsibility for the work done by the CAG. 5 Accounts of ● The CAG compiles and State maintains the accounts of Governments the State Governments. 6 Audit of ● The audit of Government Government Companies is done by Companies private auditors appointed PYQ’s Solution English 4 by the Government on the advice of the CAG. ● The CAG can conduct a supplementary audit. 7 Accounts of ● The CAG acts as a mentor, Parliament and friend and guide to the State Public Accounts Committee Governments (PAC) of Parliament. 8 The Auditor ● This Act was passed in 1971 General Act, and amended in 1976 to 1971 separate audit from the accounts of the Union Government. 9 Duties of ● (i) Audit of all expenditure Audit accounts of the Government of India and the State Governments. ● (ii) Auditing the profit and loss accounts, balance sheets and other subsidiary accounts of departments. ● (iii) Monitoring of tax assessment, collection and allocation. ● (iv) Auditing of grant-in-aid bodies. 10 Transactions ● CAG examines all of Central and transactions relating to State loans, sinking funds, Government deposits, advances, savings accounts and remittances. 11 Other audits ● CAG examines the accounts of other authorities (such as local bodies) on the request of the President or the Governor. 12 Advice on the ● CAG advises the President format of on the format in which the accounts accounts of the Centre and the States should be kept. 13 Reporting ● (i) Report of the Central Government to the President, which is laid in Parliament (Article 151). ● (ii) Report of the State Government to the Governor, which is laid in the Legislature. 14 Determination ● Determines and certifies the of net net proceeds of any tax or proceeds duty. It is final (Article 279). 15 Reserves and ● Audits and reports on Stocks Government stocks and reserves. 16 Appropriation ● The CAG submits three and Finance reports to the President Accounts namely (i) Appropriation Reports Accounts, ● (ii) Finance Accounts, ● (iii) Report on Public Undertakings. 17 Public ● The CAG reports are Accounts scrutinised by the Public Committee Accounts Committee and its findings are reported to the Parliament.