Which of the following Schedules of the Indian Constitution involves the audit of accounts of the Union and the States?

Appeared in: DSSSB 13 August 2024

Explanation

The 7th Schedule of the Indian Constitution deals with the division of legislative powers between the Union government and the State governments.
It contains three lists: the Union List, the State List, and the Concurrent List.
Entry 76 of the Union List specifically mentions 'Audit of the accounts of the Union and of the States' as a subject under the exclusive domain of the Parliament.

Option A: The 4th Schedule is concerned with the allocation of seats in the Rajya Sabha (the upper house of Parliament) to the various states and union territories.
Option B: The 9th Schedule contains a list of central and state laws that are shielded from judicial review. It was primarily created to protect land reform laws.
Option C: The 6th Schedule provides a framework for the administration of tribal areas in the states of Assam, Meghalaya, Tripura, and Mizoram, allowing for the creation of Autonomous District Councils.

Clinical Relevance

Nursing practice connection: This is primarily an exam-oriented knowledge point with limited direct bedside application, so retain Schedules of the Indian Constitution as background academic context rather than a clinical decision trigger.
Understanding the constitutional framework, including the division of powers in the 7th Schedule, is crucial for comprehending the legal and administrative structure of India.
The audit of government accounts by an independent authority, the Comptroller and Auditor General (CAG) of India, ensures financial accountability and transparency.
This knowledge is essential for general awareness and is a common topic in competitive examinations for various government posts.

How to Approach the Question

Identify the key terms in the question: 'Schedules', 'Indian Constitution', and 'audit of accounts'.
The question asks to link a specific government function (auditing) to one of the constitutional schedules.
Recall the general purpose of the main schedules. The 7th Schedule is famously associated with the division of legislative subjects into lists.
Analyze the options. The 4th (Rajya Sabha seats), 6th (Tribal Areas), and 9th (Judicial Review protection) have distinct functions unrelated to general administrative subjects like auditing.
Conclude that the 7th Schedule, which categorizes all legislative subjects, is the correct place to find the 'audit of accounts'.

Concept Tested & Keywords

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E6 Handbook of Forensic Nursing Suresh Sharma p. 49-51

Practise the full DSSSB 13 August 2024

Attempt every question from this paper in a timed mock, then review the full solution for each one.