Question map
Which one among the following is not a function of the Comptroller and Auditor General of India?
Explanation
The Comptroller and Auditor General (CAG) of India is a constitutional authority established under Article 148 [1]. While the CAG is responsible for auditing the accounts of the Union and States, including transactions related to contingency funds and public accounts [2], the function of compiling accounts has evolved. Originally, the CAG was responsible for both compiling and auditing accounts. However, in 1976, the accounts of the Union (Central Government) were departmentalized and separated from audit, transferring the compilation responsibility to the Controller General of Accounts [1]. Specifically, the compilation of Defence accounts is handled by the Controller General of Defence Accounts (CGDA), not the CAG. The CAG continues to compile accounts for most State governments [1] and audits institutions substantially financed by the government. Therefore, compiling Defence accounts is not a function of the CAG.
Sources
- [1] Indian Polity, M. Laxmikanth(7th ed.) > Chapter 92: World Constitutions > COMPTROLLER AND AUDITOR GENERAL OF INDIA > p. 699
- [2] Indian Polity, M. Laxmikanth(7th ed.) > Chapter 52: Comptroller and Auditor General of India > Comptroller and Auditor General of India > p. 445