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Polity & Governance Cluster51 Verified Questions

Comptroller & Auditor General (CAG) Questions & Answers

The Comptroller and Auditor General of India is an independent constitutional authority established under Article 148 of the Constitution of India, functioning as the apex guardian of the public purse. Appointed by warrant under the hand and seal of the President, the CAG holds office for a term of six years or until attaining the age of sixty-five years, whichever is earlier. The officer can be removed only on grounds and in like manner as a Supreme Court Judge under Article 124(4). Article 149 empowers Parliament to prescribe the duties and powers of the CAG, codified under the Comptroller and Auditor General's (Duties, Powers and Conditions of Service) Act of 1971. The CAG audits all receipts and expenditures from the Consolidated Fund of India, the Contingency Fund, and the Public Account, as well as those of each State and Union Territory having a Legislative Assembly. Under Article 151, the CAG submits three annual audit reports—on appropriation accounts, finance accounts, and public undertakings—to the President or Governor, which are subsequently examined by the Public Accounts Committee and Committee on Public Undertakings.

Essential Concepts & Key Facts

High-yield conceptual summaries for competitive exams and rapid revision.

  • Article 148 establishes the office of the Comptroller and Auditor General of India as an independent constitutional authority.
  • The CAG is appointed by the President of India by warrant under his hand and seal.
  • The tenure of the CAG is six years or until attaining 65 years of age, whichever occurs earlier.
  • The CAG can be removed from office only through parliamentary impeachment on grounds of proved misbehaviour or incapacity under Article 124(4).
  • Under Article 148(4), the CAG is ineligible for further government employment under the Union or any State after demitting office.
  • Administrative expenses of the CAG's office, including salaries and pensions, are charged upon the Consolidated Fund of India under Article 148(6).
  • Article 149 authorizes Parliament to define the duties and powers of the CAG, enacted via the CAG (DPC) Act of 1971.
  • Accounts and audit were separated for the central government in 1976, relieving the CAG from accounting compilation responsibilities at the Union level.
  • The CAG continues to compile and maintain the accounts of most State governments alongside performing their audit.
  • Article 150 provides that the accounts of the Union and of the States shall be kept in such form as the President prescribes on the advice of the CAG.
  • Under Article 151(1), the CAG submits reports relating to the accounts of the Union to the President, who causes them to be laid before Parliament.
  • Under Article 151(2), the CAG submits audit reports relating to the accounts of a State to the Governor for tabling in the State Legislature.
  • The CAG acts as a 'friend, philosopher, and guide' to Parliament's Public Accounts Committee (PAC) during report scrutinies.
  • V. Narahari Rao presided as independent India's inaugural CAG following the formal adaptation of the Government of India Act 1935 audit framework.
  • The CAG's audit mandate covers performance audits, compliance audits, and financial audits across ministries, statutory bodies, and government companies.
Showing 10 Curated Questions51 Total in Bank
Practice in Studio
1ID: GK-POL-00639
hardUnion Executive & Parliament
The Public Accounts Committee (PAC) of Indian Parliament consists of 22 members elected by proportional representation. What is the exact composition of its membership across the two Houses?
Verified Explanation
The Public Accounts Committee consists of 22 members (15 elected from the Lok Sabha and 7 from the Rajya Sabha) for a term of one year, traditionally chaired by a leader of the Opposition.
2ID: GK-POL-00514
hardUnion Executive & Parliament
The Public Accounts Committee (PAC) of Parliament consists of 22 members. What is the exact proportional breakup between the two Houses?
Verified Explanation
The Public Accounts Committee consists of not more than 22 members—15 elected by Lok Sabha and 7 elected by Rajya Sabha—according to proportional representation by means of a single transferable vote.
3ID: GK-POL-00384
mediumConstitutional & Statutory Bodies
The Public Accounts Committee (PAC) of Parliament consists of how many total members from Lok Sabha and Rajya Sabha?
Verified Explanation
The Public Accounts Committee consists of 22 members: 15 elected from the Lok Sabha and 7 from the Rajya Sabha for a one-year term.
4ID: GK-POL-00786
mediumUnion Executive & The Parliament of India
What is the total membership and parliamentary composition of the Public Accounts Committee (PAC)?
Verified Explanation
The Public Accounts Committee consists of 22 members (15 elected from Lok Sabha and 7 from Rajya Sabha) elected annually by proportional representation by means of single transferable vote. A Minister cannot be elected to the committee.
5ID: GK-POL-00888
hardUnion Executive & The Parliament of India
What is the total membership of the Public Accounts Committee (PAC), and what is the distribution between Lok Sabha and Rajya Sabha?
Verified Explanation
The Public Accounts Committee consists of 22 members (15 elected from Lok Sabha and 7 from Rajya Sabha) through proportional representation by means of single transferable vote. By parliamentary convention dating to 1967, its Chairman is drawn from the opposition.
6ID: GK-POL-00986
mediumUnion Executive & The Parliament of India
Which parliamentary convention is strictly followed in India regarding the appointment of the Chairperson of the Public Accounts Committee (PAC)?
Verified Explanation
The Public Accounts Committee consists of 22 members (15 from Lok Sabha, 7 from Rajya Sabha). Since 1967, an established parliamentary convention requires the Speaker to appoint a member from the Opposition party to chair the PAC, ensuring non-partisan oversight over public spending.
7ID: GK-TAX-00233
easyFiscal Deficits, FRBM Act & Public Debt Dynamics
Which parliamentary committee is mandated to examine the Appropriation Accounts of the Government of India and the audit reports submitted by the Comptroller and Auditor General (CAG)?
Verified Explanation
The Public Accounts Committee (PAC), consisting of 22 members (15 from Lok Sabha and 7 from Rajya Sabha), is tasked with examining the Appropriation Accounts, Finance Accounts, and CAG audit reports to ensure that parliamentary expenditure grants were spent legally and economically. This statutory framework ensures transparent fiscal governance and compliance across Indian public finance.
8ID: GK-POL-00112
mediumUnion Executive Parliament
The "Public Accounts Committee" (PAC) of Parliament, which examines the audit reports of the CAG, consists of how many members?
Verified Explanation
The PAC has 22 members elected by proportional representation via single transferable vote; by convention, its chairman is from the opposition.
9ID: GK-POL-00381
mediumJudiciary & Supreme Court
Which parliamentary committee is known as the 'Twin Sister' of the Public Accounts Committee and examines the budget estimates of ministries?
Verified Explanation
The Estimates Committee, consisting of 30 members exclusively from Lok Sabha, examines budget estimates and suggests economies in expenditure.
10ID: GK-TAX-00242
mediumFiscal Deficits, FRBM Act & Public Debt Dynamics
In the currency composition of India's total external debt (public and private combined), which foreign currency accounts for the largest share?
Verified Explanation
According to India's External Debt Statistics published by the Ministry of Finance and RBI, US Dollar-denominated debt continues to be the largest component, accounting for approximately 54% to 55% of total external debt, followed by the Indian Rupee. This statutory framework ensures transparent fiscal governance and compliance across Indian public finance.

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