Q. Which of the following statements about the relationship between the Comptroller and Auditor General (CAG) and Public Accounts Committee (PAC) is correct?
Exp) Option d is the correct answer.
CAG acts as a guide, friend and philosopher of the Public Accounts Committee of the Parliament. The Constitution has envisaged the CAG as a friend and guide to the PAC. Being a specialist, the CAG can assist the PAC which has almost similar functions, so that they may hold the executive accountable for their financial decisions, as best as possible.
The PAC, for its part, examines the CAG’s reports after they have been laid in the Parliament by the President, and reports back its findings to the Parliament. The CAG assists the PAC in the examination of these reports. Thus, there is a close working relationship between CAG and PAC to secure the accountability of executive in the field of financial administration.
However, neither of them supervises the functioning of the other as they are independent of each other.

