Q.1) How long is the
tenure of the Comptroller and Auditor General of India ?
1. 6 years
2. 5 years
3. 4 years
4. Tenure not fixed
Hint:
Constitutional Body: Article 148 provides for an independent
office of the CAG. It is the supreme audit institution of India.
Appointment: Appointed by the President of India by a
warrant under his hand and seal.
Tenure: A period of six years or up to the age of 65 years,
whichever is earlier.
Removal: CAG can be removed by the President on the same grounds
and in the same manner as a judge of the Supreme Court. He does not hold his
office till the pleasure of the President. The CAG of India gives his
resignation letter to the President.
Bonus: Head of the Indian Audit and Accounts Department -
created in 1753. Guardian of the public purse and controls the entire financial
system of the country at both the levels–the Centre and the state. One of the
bulwarks of the democratic system of government in India. The others being the
Supreme Court, the Election Commission, and the Union Public Service
Commission. The accountability of the executive (i.e. Council of Ministers) to
the Parliament in the sphere of financial administration is secured through
audit reports of the CAG.
Q.2) Who among the
following can appoint the Comptroller and Auditor General of India?
1. The Prime
Minister
2. The Chief Justice
of the Supreme Court
3. The Vice
President
4. The President
Hint: The President can appoint the Comptroller and Auditor
General (CAG) of India.
Bonus: The CAG of
India is the head of the Indian Audit and Accounts department. The CAG of India
is known as the Watch Dog of Public Purse or the Guardian of Public Purse.
Q.3) Who was the
first CAG of India?
1. Shashikant Sharma
2. Vinod Rai
3. A. K. Roy
4. V. Narahari Rao
Hint: The first CAG of India - V. Narahari Rao. The
current CAG of India - Girish Chandra Murmu has been appointed the
Comptroller and Auditor General of India (CAG). He assumed office on 8 August
2020. He has replaced Rajiv Mehrishi and will have a tenure up to 20th
November 2024.
Bonus: V. Narahari Rao was an Indian civil servant who served
the Indian Audit and Accounts Service in post independence India. He served as
the first Comptroller and Auditor General of India from 1948 to 1954. The
Government of India awarded him the third highest civilian honour of the Padma
Bhushan, in 1954, for his contributions to civil service.
Q.4) Who among the
following is known as the friend, philosopher, and guide to the Public Accounts
Committee(PAC)?
1. Attorney General
2. Comptroller and Auditor General
3. Secretary General
4. Parliamentary
Affairs Minister
Hint: The members of the PAC are the member of
Parliament. PAC is responsible only to
the Parliament. He audits i) Consolidated
Fund of India ii) Expenditure of
Contingency Fund of India iii) Public
Account of India
Bonus: Public
Accounts Committee:
PAC consists of a total of 22 members. Out of these 22 members, 15
are from Lok Sabha and 7 from Rajya Sabha. The term of office of PAC
is one year. Members are elected by parliament every year with a
proportional representation system. Function -
To examines the annual audit reports of the Comptroller and Auditor General of
India (CAG), which are laid before the Parliament by the President. Public
Accounts Committee was introduced in 1921 after its first mention in
the Government of India Act, 1919. A Minister cannot be a member of
the Public Accounts Committee.
Q.5) The Comptroller
and Auditor-General (CAG) of India can be removed from office only by the :
1. President on the
advice of the Union Cabinet.
2. Chief justice of
the Supreme Court.
3. President of India after an address in both Houses of
Parliament.
4. President on the
advice of Chief Justice of India.
Hint: He can be removed from office in a manner and on grounds
like Judge of a Supreme Court. So for
the removal of the CAG, the approval of both the house of the parliament is
required.
Q.6) 'Office of CAG'
in the Indian Constitution has been borrowed from which country?
1. Britain
2. Ireland
3. Canada
4. Australia
Hint: Features taken from Britain are the Parliamentary
system, the office of CAG, the Rule of Law, and Single Citizenship.
Bonus: CAG: The Constitution of India provides for an
independent office of the Comptroller and Auditor General of India (CAG) in
chapter V under Part V.
Q.7) Which of the
following statements is/are correct
about CAG?
1. CAG stands for
Comptroller and Auditor-General.
2. Article 147
defines CAG of India.
1. Only 1
2. Only 2
3. Both 1 and 2
4. Neither 1 nor 2
Hint: CAG stands for Comptroller and Auditor-General. Article
148 of the Indian constitution defines the CAG. Article 149 of the Indian
constitution defines the duties and powers of the Comptroller and
Auditor-General.
Bonus: CAG is responsible to audit all receipts and
expenditures of the government of India and the state government. The office of
CAG was founded in 1858 and is appointed by the president of India.
Q.8) The Office of
the Comptroller and Auditor General of India was created
1. through an Act of
the Parliament
2. by the Constitution
3. through a Cabinet
Resolution
4. none of the above
Hint: The Office of the Comptroller and Auditor General of
India was created by the Constitution.
Bonus: Office of the Accountant General was established in 1858
(the year the British took over administrative control of India from the East
India Company). In 1860 Sir Edward Drummond was appointed as the first
Auditor-General. In the year 1866, the post was renamed as Comptroller and
Auditor General and in the year 1884, it was re-designated
as Comptroller and Auditor General of India.
The Auditor-General was relieved of government control under the Government
of India Act, 1919 as the post was given statutory status.
The Government of India Act, 1935 gave further power to the post
of Auditor General by making provisions for Provincial Auditors in
the federal structure. The salary and service conditions of
CAG will be decided by the law of Parliament. The
constitution does not mention the eligibility, tenure, salary,
service conditions, and duties and powers of the CAG.
The Parliament has the right to decide these through legislation. Act
of 1971 has been made in this regard. The Central
Government passed the CAG (Duties, Powers, Conditions of
Service) Act 1971. Under this Act, the CAG is entrusted with the responsibility
of both accounting and auditors for the Central and State
Governments. Amended the Act in 1976 and freed the CAG
from accounting-related obligations and limited its functions
to audit only.
Q.9) Who is the
Comptroller & Auditor General (CAG) of India?
1. Girish Chandra Murmu.
2. Shashi Kant Sharma
3. Vinod Rai
4. VN Kau
Hint: Girish Chandra Murmu is the present Comptroller and
Auditor General (CAG) of India (October 2020). He is the 14th CAG of India.
Bonus: V. Narahari was the first CAG of India. The
CAG of India is an authority, established by Article 148 of the Constitution of
India. The function of the CAG is to audit all the receipts and expenditures of
the Government of India and the state governments.
Q.10) The reports of
the CAG of India relating to the accounts of a state shall be submitted to the
______ .
1. Governor of the state
2. Chief Minister of
the state
3. Finance Minister
of the state
4. Chief Economic
Advisor of the state
Powers of the Comptroller and Auditor General of India:
Article 148: of
the Constitution of India establishes the authority of this office.
Article
149: Duties and Powers of the Comptroller and Auditor General.
Article
150: Form of Accounts of the Union of India and the States.
Article 151: To
report to the President or to the Governors of the States on the accounts of
the Union or State.
Q.11) Which of the
following cases did not come into controversy due to the investigation by the
Comptroller and Auditor General of India?
1. Coal Mine
Allocation
2. Bofors Cannon Case
3. Satyam Computers Case
4. 2G Spectrum
Allocation
Hint: The Satyam Computer Services scandal was a corporate
scandal affecting India-based company Satyam Computer Services in 2009, in
which chairman Byrraju Ramalinga Raju confessed that the company's accounts had
been falsified.
Bonus: On 7 January 2009, the chairman of Satyam, Byrraju
Ramalinga Raju, resigned, confessing that he had manipulated the accounts of Rs
14,162 crore in several forms. The global corporate community was said to
be shocked and scandalized. In February 2009, the CBI took over the case and
filed three partial charge sheets over the course of the year
Headquarters of CAG
- New Delhi.
Q.12) Which of the
following statements about the Office of the Comptroller and Auditor General of
India is not correct?
1. The procedure and
grounds for his removal from office are the same as for a Supreme Court judge.
2. The Comptroller
and Auditor General of India is appointed by the President.
3. The accounts of
the President and the States of the Union shall be maintained in such manner as
the President may on the advice of the Comptroller and Auditor General.
4. He is eligible for further office under the Union or
State Government after holding his post.
Hint: Not eligible for re-appointment
Bonus: A period of six years or up to the age of 65 years,
whichever is earlier.
Q.13) Which of the
following statements is correct
regarding the Comptroller and Auditor General (CAG) of India?
1. The senior-most
officer in the Finance Ministry is appointed as the Comptroller and Auditor
General of India.
2. The Comptroller and Auditor General of India shall
only be removed from office in like manner and on the like grounds as a Judge
of the Supreme Court.
3. The Comptroller
and Auditor General of India is appointed by the Prime Minister of India.
4. The Comptroller
and Auditor General of India is appointed by chief justice of India
Hint: He will be removed in the same
way that a Supreme Court judge is removed.
Bonus:
·
Process- Based
on the resolution passed by a special majority of both houses.
·
Proven
malpractice and incapability.
Q.14) Which of the
following statements is/are incorrect
regarding the office of the Comptroller and Auditor General of India (CAG)?
1. He is not eligible
for further office, either under the Government of India or of any state, after
he ceases to hold his office.
2. His salary is determined by the President of India.
3. He acts as a
guide, friend and philosopher of the Public Accounts Committee of the
Parliament.
1) 1 only
2) 2 only
3) 3 only
4) 1 and 2 only
Hint: He submits 3
audit reports to the President.
·
Audit
report on appropriation accounts.
·
Audit
report on financial accounts.
·
Audit
report on public undertakings.
Q.15) Who has the
power to appoint the Comptroller and Auditor General (CAG) under Article 148 of
the Indian Constitution?
1. President of India
2. Prime Minister
3. Vice President of
India
4. Chief Justice of
India
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