{"id":1335,"date":"2026-08-09T19:11:45","date_gmt":"2026-08-09T13:41:45","guid":{"rendered":"https:\/\/forumias.com\/psir\/psir-pyq\/the-comptroller-and-auditor-general-of-india-enhances-the-upsc-psir-2019-2103\/"},"modified":"2026-08-12T21:24:09","modified_gmt":"2026-08-12T15:54:09","slug":"the-comptroller-and-auditor-general-of-india-enhances-the-upsc-psir-2019-2103","status":"publish","type":"psir_pyq","link":"https:\/\/forumias.com\/psir\/psir-pyq\/the-comptroller-and-auditor-general-of-india-enhances-the-upsc-psir-2019-2103\/","title":{"rendered":"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."},"content":{"rendered":"<div class=\"pq-flow\">\n<div class=\"pq-flow-h\">Flow snapshot <em>\u2014 how the answer moves<\/em><\/div>\n<div class=\"pq-fb\">\n<div class=\"pq-pill p1\"><span>Intro routes<\/span><\/div>\n<div class=\"pq-ft\">\n<p class=\"pq-r\"><i class=\"pq-rt\">Route 1<\/i> Art. 148 <span class=\"pq-ar\">\u2192<\/span> independent CAG <span class=\"pq-ar\">\u2192<\/span> <b class=\"pq-sc\">Ambedkar<\/b>: most important office <span class=\"pq-ar\">\u2192<\/span> secures answerability for public money<\/p>\n<p class=\"pq-r\"><i class=\"pq-rt\">Route 2<\/i> executive handles finance <span class=\"pq-ar\">\u2192<\/span> needs an external check <span class=\"pq-ar\">\u2192<\/span> CAG stakes that check<\/p>\n<\/div>\n<\/div>\n<div class=\"pq-fb\">\n<div class=\"pq-pill p2\"><span>Body flow<\/span><\/div>\n<div class=\"pq-ft\">\n<p>audit scope (Consolidated\/Contingency\/Public Account, receipts, govt companies, financed bodies, net proceeds of taxes) <span class=\"pq-ar\">\u2192<\/span> reports to President\/Governors <span class=\"pq-ar\">\u2192<\/span> laid before legislatures <span class=\"pq-ar\">\u2192<\/span> PAC (friend, philosopher, guide) tests authorised spending <span class=\"pq-ar\">\u2192<\/span> <b class=\"pq-sc\">Iyer<\/b>: accountability = answerability <span class=\"pq-ar\">\u2192<\/span> performance audit (economy\/efficiency\/effectiveness) <span class=\"pq-ar\">\u2192<\/span> <b class=\"pq-sc\">Vinod Rai<\/b> (2G, coal, CWG) <span class=\"pq-ar\">\u2192<\/span> watchdog made visible<\/p>\n<\/div>\n<\/div>\n<div class=\"pq-fb\">\n<div class=\"pq-pill p3\"><span>Counter-view<\/span><\/div>\n<div class=\"pq-ft\">\n<p><b class=\"pq-sc\">Basu<\/b>: no control over release of funds <span class=\"pq-ar\">\u2192<\/span> audits after spending <span class=\"pq-ar\">\u2192<\/span> watchdog, not comptroller <span class=\"pq-ar\">\u2192<\/span> delayed reports, weak PPP coverage<\/p>\n<\/div>\n<\/div>\n<div class=\"pq-fb\">\n<div class=\"pq-pill p4\"><span>Conclusion routes<\/span><\/div>\n<div class=\"pq-ft\">\n<p class=\"pq-r\"><i class=\"pq-rt\">Route 1<\/i> within limits, CAG converts financial power into answerability <span class=\"pq-ar\">\u2192<\/span> enhances accountability<\/p>\n<p class=\"pq-r\"><i class=\"pq-rt\">Route 2<\/i> strength rests on independence + reporting to legislature, not executive <span class=\"pq-ar\">\u2192<\/span> watchdog is real only when Parliament acts on its reports<\/p>\n<\/div>\n<\/div>\n<\/div>\n","protected":false},"template":"","meta":{"jetpack_post_was_ever_published":false,"footnotes":""},"pyq_year":[37],"pyq_marks":[35],"pyq_topic":[62],"pyq_paper":[33],"class_list":["post-1335","psir_pyq","type-psir_pyq","status-publish","hentry","pyq_year-37","pyq_marks-15-marks","pyq_topic-statutory-institutions-commissions","pyq_paper-paper-1"],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/forumias.com\/psir\/wp-json\/wp\/v2\/psir_pyq\/1335","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/forumias.com\/psir\/wp-json\/wp\/v2\/psir_pyq"}],"about":[{"href":"https:\/\/forumias.com\/psir\/wp-json\/wp\/v2\/types\/psir_pyq"}],"version-history":[{"count":4,"href":"https:\/\/forumias.com\/psir\/wp-json\/wp\/v2\/psir_pyq\/1335\/revisions"}],"predecessor-version":[{"id":4747,"href":"https:\/\/forumias.com\/psir\/wp-json\/wp\/v2\/psir_pyq\/1335\/revisions\/4747"}],"wp:attachment":[{"href":"https:\/\/forumias.com\/psir\/wp-json\/wp\/v2\/media?parent=1335"}],"wp:term":[{"taxonomy":"pyq_year","embeddable":true,"href":"https:\/\/forumias.com\/psir\/wp-json\/wp\/v2\/pyq_year?post=1335"},{"taxonomy":"pyq_marks","embeddable":true,"href":"https:\/\/forumias.com\/psir\/wp-json\/wp\/v2\/pyq_marks?post=1335"},{"taxonomy":"pyq_topic","embeddable":true,"href":"https:\/\/forumias.com\/psir\/wp-json\/wp\/v2\/pyq_topic?post=1335"},{"taxonomy":"pyq_paper","embeddable":true,"href":"https:\/\/forumias.com\/psir\/wp-json\/wp\/v2\/pyq_paper?post=1335"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}