PYQ Vault · Paper 1 · Statutory & Constitutional Bodies

The Comptroller and Auditor-General of India enhances the accountability of the Government and serves as the watchdog of the finances of the Government. Explain.

How the answer moves

The flow snapshot — the routes in, the body, the counter-view and the routes out.

Flow snapshot — how the answer moves
Intro routes
R1 Art. 148 → independent CAG → Ambedkar: most important office → secures answerability for public money R2 executive handles finance → needs an external check → CAG stakes that check audit scope (Consolidated /Contingency/Public Account, receipts, govt companies, financed bodies, net proceeds of taxes) → reports to President/Governors → laid before legislatures → PAC (friend, philosopher, guide) tests authorised spending → Iyer: accountability = answerability → performance audit (economy/efficiency/effectiveness) → Vinod Rai (2G, coal, CWG) → watchdog made visible
Body flow
Basu: no control over release of funds → audits after spending → watchdog, not comptroller → delayed reports, weak PPP coverage
Counter-view
rR! within limits, CAG converts financial power into answerability = → enhances accountability R2 strength rests on independence + reporting to legislature, not executive → watchdog is real only when Parliament acts on its reports

Model answer

Handwritten, in the form it would be written in the examination hall.

Handwritten model answer — UPSC PSIR 2019, Statutory & Constitutional Bodies