UPSC Prelims 2001·GS1·polity-and-governance·governance

Which one of the following duties is NOT performed by the Comptroller and Auditor General of India?

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Last updated 23 May 2026, 3:31 pm IST
  1. ATo audit and report on all expenditure from the Consolidated Fund of India
  2. BTo audit and report on all expenditure from the Contingency Funds and Public Accounts
  3. CTo audit and report on all trading, manufacturing, profit and loss accounts
  4. DTo control the receipt and issue of public money, and to ensure that the public revenue is lodged in the exchequerCorrect

Explanation

The correct answer is D because the Comptroller and Auditor General of India is primarily an auditor and not a controller. In the United Kingdom, the CAG has the power to control the issue of money from the treasury, but in India, the CAG has no control over the withdrawal of money from the Consolidated Fund. The executive can draw money without the CAGs permission. The CAGs role starts only after the money has been spent, at which point they audit the accounts. Therefore, the function of controlling the receipt and issue of public money and ensuring it is lodged in the exchequer is not performed by the CAG of India.
polity-and-governance: Which one of the following duties is NOT performed by the Comptroller and Auditor General of India?

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