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Question

Who among the following exercises the constitutional powers and duties in relation to the accounts of Union and of the central government?

This question was previously asked in
RRB NTPC 2019 CBT 1 Question Paper PDF (31-Jan-2021) (Shift 1)
The correct answer is
The Comptroller and Auditor General of India

Constitutional Role in Union Accounts Audit

The constitutional powers and duties concerning the audit of the accounts of the Union and the central government are vested in a specific independent authority.

The Comptroller and Auditor General (CAG)

Article 148 of the Constitution of India appoints the Comptroller and Auditor General of India (CAG). The CAG is responsible for auditing all accounts relating to the expenditures and receipts of the Government of India and state governments.

  • The CAG audits the accounts of government companies and corporations.
  • The CAG submits audit reports to the President (for Union accounts) and the Governors (for state accounts), who then present them to Parliament/State Legislature.
  • This ensures accountability and transparency in public financial management.

Therefore, the Comptroller and Auditor General of India exercises these constitutional powers and duties.

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