Q. Consider the following statements with respect to Comptroller and Auditor General of India (CAG) and Controller General of Accounts (CGA):
1. Both CAG and the CGA are independent bodies which functions autonomously.
2. CAG audits the finances of the Government whereas CGA is the accounting adviser to the Government.
Which of the statements given above is/are correct?
Answer: B
Notes:
Exp) Option b is the correct answer
Statement 1 is incorrect. CAG is an independent body while the CGA is under the Department of Expenditure in Finance Ministry. The CAG is a constitutional body under article 148 whereas CGA is not a constitutional body. The Allocation of Business Rules 1961 mentions the duties and responsibilities of the CGA.
Statement 2 is correct. CAG audits the government’s finances whereas CGA is the Principal Accounting Adviser to the Government of India.
