Which of the following statements about the Comptroller and Auditor-General (C&AG) of India are correct?
1.The Office of the Comptroller and Auditor General had its beginning in 1919.
2.The organisation that C&AG heads is known as Indian Audit and Accounts Department (IA and AD).
3.The office of the C&AG with its Headquarters at New Delhi is a vast organisation being the single audit authority for the Central, State and Union Territory Governments and local bodies.
4.C&AG was elected for the first time to the Board of Auditors of the UN with effect from July 1991.

Correct option is C

The correct answer is (c) Only 2 and 3

• Statement 2 is correct as the Comptroller and Auditor-General (C&AG) heads the Indian Audit and Accounts Department (IA and AD), responsible for auditing accounts of the Union, States, Union Territories, and local bodies.

• Statement 3 is correct because the C&AG’s office, headquartered in New Delhi, is a large organisation functioning as the single audit authority for Central, State, Union Territory Governments, and local bodies.

• Statement 1 is incorrect. The Office of the C&AG was established after the Constitution of India came into force in 1950, not in 1919.

• Statement 4 is incorrect as the C&AG’s election to the UN Board of Auditors does not correspond exactly to July 1991. While the C&AG has served as an auditor for the UN, the timeline and nature of election need precise referencing.

Constitutional Articles and Amendments Related to C&AG:

1. Article 148 - Establishes the office of the Comptroller and Auditor-General of India.

2. Article 149 - Defines the duties and powers of the C&AG.

3. Article 150 - Prescribes that the accounts of the Union and States shall be kept in such form as the C&AG may determine.

4. Article 151 - Specifies that the reports of the C&AG shall be submitted to the President or Governor and laid before Parliament or State Legislatures.

5. Article 279 - C&AG to perform duties relating to accounts of the Union and States.

6. The 73rd Amendment Act, 1992 - Extended the auditing role of the C&AG to Panchayats (rural local bodies).

7. The 74th Amendment Act, 1992 - Extended the auditing role of the C&AG to Municipalities (urban local bodies).

Information Booster:

1. The C&AG is a constitutional authority, independent of the executive to ensure unbiased audits.

2. The Indian Audit and Accounts Department is one of the largest and oldest audit organisations globally.

3. The C&AG audits government expenditures and revenues to promote transparency and accountability.

4. Reports of the C&AG form the basis of parliamentary oversight of government finances.

5. The 73rd and 74th Amendments significantly expanded C&AG’s auditing jurisdiction to grassroots-level governance institutions.

6. The C&AG also acts as an external auditor for international organizations like the United Nations.

7. The office has played a pivotal role in uncovering financial irregularities and promoting good governance in India.