Exercise of CAG’s powers in relation to the accounts of the Union and the States is derived from Article 149 of the Indian Constitution. Discuss whether audit of the Government’s policy implementation could amount to overstepping its own (CAG) jurisdiction.

Theme

T99 CAG & Attorney General

What UPSC asks in this theme

Questions ask CAG's role in propriety, appointment and powers, whether performance audit oversteps jurisdiction, and the Attorney General's responsibilities and limits.

What to cover

• Art 148–151; CAG (DPC) Act 1971
• Regularity vs performance audit
• Independence safeguards
• AG: Art 76, rights and limits

Writing the answer

• Provisions, then practice and debates

These notes are for the whole theme, built from all 5 of its PYQs. UPSC does not publish model answers.