Consider the following statements regarding the powers of the Comptrol

Consider the following statements regarding the powers of the Comptroller and Auditor-General of India:

  • 1. He has the power to audit all expenditures from the Consolidated Fund of India and the Consolidated Fund of each State and Union Territory having a Legislative Assembly.
  • 2. He has the power to audit all expenditures from the Contingency Fund of India and the Public Account of India.
  • 3. He has the power to audit all expenditures from the Contingency Fund of each State and the Public Account of each State.
  • 4. He has the power to request any accounts, papers, and records relating to expenditures.

Which of the statements given above are correct?

1, 2 and 3 only
1, 3 and 4 only
2, 3 and 4 only
1, 2, 3 and 4
This question was previously asked in
UPSC CAPF – 2010
Statement 1 is correct as the CAG audits the Consolidated Fund of India, States, and Union Territories with Legislative Assemblies. Statements 2 and 3 are correct as the CAG also audits expenditures from the Contingency Fund and Public Account of both the Union and the States. Statement 4 is correct as the CAG has the necessary powers under the CAG’s (Duties, Powers and Conditions of Service) Act, 1971, to demand access to all relevant accounts, papers, and records to carry out audits.
The Comptroller and Auditor-General of India’s (CAG) powers extend to auditing all expenditures from the main public funds of the Union and States, including the Consolidated Fund, Contingency Fund, and Public Account. The CAG also has the power to inspect relevant documents.
The CAG is appointed under Article 148 of the Constitution of India. Article 149 gives Parliament the power to prescribe the duties and powers of the CAG, which led to the enactment of the CAG Act, 1971. The CAG audits not only government expenditures but also the accounts of government companies and corporations as specified by law.