CAG

Why it matters

• Acts as the guardian of the public purse by ensuring that all expenditure is incurred in accordance with the law and legislative authorization.
• Promotes transparency and accountability in governance through the submission of audit reports to the President or Governor for presentation to the respective legislatures.
• Provides an objective assessment of the efficiency, economy, and effectiveness of government programs and public sector undertakings.

How it is asked

Focus on the constitutional provisions under Articles 148-151, the independence of the office, the distinction between audit and accounting functions, and the role of the Public Accounts Committee in reviewing CAG reports.