Which constitutional body is responsible for auditing the accounts of the Union and State Governments in Indi… - RRB Nsg Superintendent -29 April 2025 (Shift-1st)

RRB Nsg Superintendent -29 April 2025 (Shift-1st)

General Knowledge

Easy

Appeared in: RRB Nsg Superintendent -29 April 2025 (Shift-1st)

Explanation

The Comptroller and Auditor General of India (CAG) is the constitutional authority responsible for auditing the accounts of the Union and State Governments.
This mandate is established under Article 148 of the Indian Constitution, making the CAG the supreme audit institution of the country.
The CAG's role is to uphold the Constitution and laws of Parliament in the field of financial administration, ensuring executive accountability.
The reports of the CAG are laid before Parliament and State Legislatures and are examined by the Public Accounts Committees.

Option A: The Attorney General of India is the chief legal advisor to the government, not its auditor.
Option C: The Union Public Service Commission (UPSC) is a recruitment agency for civil services.
Option D: The Finance Commission's role is to recommend the distribution of tax revenues between the Centre and the States.

Visual 1: Organizational Chart - A chart showing the position of the CAG as an independent body and its relationship with the Parliament, President, and government ministries to illustrate the accountability process.
Visual 2: Flowchart - A flowchart depicting the process of auditing from the CAG's office to the submission of reports to the Public Accounts Committee (PAC) of the Parliament.

Clinical Relevance

Nursing practice connection: This is primarily an exam-oriented knowledge point with limited direct bedside application, so retain Functions of Indian Constitutional Bodies as background academic context rather than a clinical decision trigger.
Civic Awareness: For any government employee, including nurses in public health systems, understanding the roles of bodies like the CAG is essential for appreciating the principles of public accountability and financial discipline within the government.
Professional Responsibility: Knowledge of the government's financial oversight mechanisms reinforces the importance of proper documentation and resource management in a public sector job, as all expenditures are subject to audit.
What if?: If the question asked about the body that recruits for All India Services, the correct answer would change to the Union Public Service Commission (UPSC), highlighting the distinct functions of these constitutional bodies.

How to Approach the Question

First, identify the key function mentioned in the question stem, which is 'auditing the accounts of the Union and State Governments'.
Next, recall the primary roles of the constitutional bodies listed in the options.
Match the function of 'auditing' with the correct body. The Attorney General is a legal advisor, the UPSC is for recruitment, and the Finance Commission deals with revenue distribution.
The Comptroller and Auditor General (CAG) is specifically established for the purpose of auditing government accounts.
Therefore, select the option that names the Comptroller and Auditor General of India.

Concept Tested & Keywords

Concept Tested: Functions of Indian Constitutional Bodies
Stem keywords: constitutional body, auditing, accounts, Union and State Governments
Lead-in keywords: Which

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