Which institution conducts an audit of the Odisha government’s accounts?

Reserve Bank of India
NITI Aayog
Comptroller and Auditor General of India
Finance Commission

The correct answer is c) Comptroller and Auditor General of India (CAG).

The CAG is an independent constitutional body established by the Constitution of India to audit the accounts of the Union and the States. It is also responsible for auditing the accounts of all bodies and authorities that receive money from the Consolidated Fund of India or the Consolidated Fund of a State.

The CAG is headed by the Comptroller and Auditor General of India, who is appointed by the President of India on the recommendation of a select committee of Parliament. The CAG holds office for a term of six years or until he attains the age of 65 years, whichever is earlier.

The CAG submits an annual report to the President of India, which is laid before Parliament. The CAG also submits special reports to Parliament on matters of public importance.

The CAG has the power to inspect all offices of the Union and the States, and to call for all records and documents relating to the accounts of the Union and the States. The CAG also has the power to examine the accounts of all bodies and authorities that receive money from the Consolidated Fund of India or the Consolidated Fund of a State.

The CAG’s reports are very important, as they provide Parliament with information on the financial affairs of the Union and the States. The CAG’s reports have also been instrumental in bringing to light a number of financial irregularities and scams.

The CAG is a very important institution in the Indian system of government. It plays a vital role in ensuring that the Union and the States are accountable for their financial dealings.

The other options are incorrect because:

  • The Reserve Bank of India (RBI) is the central bank of India. It is responsible for formulating and implementing monetary policy, regulating the banking system, and issuing currency.
  • The NITI Aayog is a policy think tank of the Government of India. It was set up in January 2015 to replace the Planning Commission.
  • The Finance Commission is a constitutional body that is responsible for recommending the distribution of financial resources between the Union and the States.