SSC
The provision that the reports of the Comptroller and Auditor-General relating to the accounts of the Union shall be submitted to the President, who shall cause them to be laid before Parliament, is contained in:
Answer (Detailed Solution Below)View answer ▾Hide ▴
Answer: Option B — Article 151
Detailed Solution
Article 151 deals with the audit reports of the Comptroller and Auditor-General (CAG).
What Article 151 provides:
- The reports of the CAG relating to the accounts of the Union shall be submitted to the President, who shall cause them to be laid before each House of Parliament.
- The reports of the CAG relating to the accounts of a State shall be submitted to the Governor of the State, who shall cause them to be laid before the Legislature of the State.
The CAG's audit reports:
- The CAG submits reports on appropriation accounts, finance accounts and public undertakings.
- The CAG also conducts performance audits, which examine whether government schemes and programmes have achieved their objectives economically and efficiently.
The Public Accounts Committee:
- After the reports are laid before Parliament, they are examined by the Public Accounts Committee (PAC).
- The PAC consists of 22 members (15 from the Lok Sabha and 7 from the Rajya Sabha), and by convention its chairman is a member of the opposition.
- The CAG acts as a "friend, philosopher and guide" of the PAC.
- The PAC reports to Parliament on any irregularities, wastage or misuse of public money.
The office of the CAG:
- Article 148 establishes the office of the CAG, who is appointed by the President.
- The CAG's term is six years or until the age of 65, whichever is earlier.
Form of accounts:
Article 150: The accounts of the Union and of the States shall be kept in such form as the President may prescribe on the advice of the CAG.
Significance:
The CAG is an important instrument of parliamentary control over the executive's spending, and is called the "guardian of the public purse".
Why not the other options?
- ✗Article 148 establishes the office of the CAG; Article 150 deals with the form of accounts; Article 279 with the calculation of "net proceeds" of taxes.
Quick tip
Remember: Article 151 = CAG's audit reports (Union reports to the President, laid before Parliament; State reports to the Governor); examined by the Public Accounts Committee.
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Constitutional & Statutory Bodies — Preparation
This question tests your understanding of Constitutional & Statutory Bodies, a key topic in the General Knowledge section. The detailed solution above uses a step-by-step approach to show the reasoning, and where available, a shortcut that helps you solve similar questions in under 90 seconds during the actual exam.
This topic covers bodies set up under the Constitution, such as the Election Commission, UPSC, Finance Commission, Comptroller and Auditor General and the national commissions for Scheduled Castes and Scheduled Tribes, and statutory or executive bodies such as NITI Aayog, the NHRC, the CVC, the CBI and Lokpal. Questions often ask whether a body is constitutional or not, which article creates it, who appoints its head and for how long. For example, the CAG is appointed under Article 148, the Finance Commission under Article 280, and NITI Aayog replaced the Planning Commission in 2015 by an executive resolution. Practise the constitutional and statutory bodies questions below, written in the style of the general awareness sections of exams such as SSC, banking, railways, CUET GAT, MAH CET and CLAT. Each question comes with a detailed explanation that adds related facts, so every question helps you revise more than one point.