Q4
"The duty of the Comptroller and Auditor General is not merely to ensure the legality of expenditure but also its propriety." Comment. (Answer in 150 words) 10
हिंदी में प्रश्न पढ़ें
"नियंत्रक एवं महालेखा परीक्षक का कर्तव्य केवल व्यय की वैधता सुनिश्चित करना ही नहीं बल्कि उसका औचित्य भी सुनिश्चित करना है।" टिप्पणी कीजिए। (उत्तर 150 शब्दों में लिखिए)
Directive word: Comment
This question asks you to comment. The directive word signals the depth of analysis expected, the structure of your answer, and the weight of evidence you must bring.
See our UPSC directive words guide for a full breakdown of how to respond to each command word.
How this answer will be evaluated
Approach
The directive 'comment' requires a balanced, opinionated analysis rather than mere description. Structure as: brief constitutional position of CAG → distinction between legality (compliance with rules) and propriety (wisdom, economy, efficiency) → examples of propriety audit → critical assessment of CAG's expanded role with limitations.
Key points expected
- Constitutional basis: Article 149 and CAG's (DPC) Act 1971 defining audit scope
- Legality audit: Voucher audit ensuring expenditure conforms to appropriation acts and financial rules
- Propriety audit: 'Three Es' - economy, efficiency, effectiveness; value-for-money audit beyond mere regularity
- Specific examples: 2G spectrum allocation report (2010), Coalgate report (2012), or defence procurement audits showing propriety concerns
- Limitations: CAG's recommendations are not binding; executive can disagree; distinction between audit and policy-making
- Balanced conclusion: Propriety audit strengthens accountability but requires restraint to avoid overreach into policy domain
Evaluation rubric
| Dimension | Weight | Max marks | Excellent | Average | Poor |
|---|---|---|---|---|---|
| Demand-directive understanding | 20% | 2 | Clearly distinguishes 'comment' from 'examine' or 'analyse' by offering a nuanced, opinionated stance that weighs both necessity and risks of propriety audit without becoming purely descriptive | Attempts some opinion but largely describes CAG functions; conflates legality and propriety without clear analytical separation | Treats as 'describe' or 'explain' question with no evaluative element; fails to address the 'not merely' emphasis in the statement |
| Content depth & accuracy | 20% | 2 | Precisely defines propriety audit (3Es), cites correct constitutional provisions, and accurately captures the evolution from compliance audit to performance/value-for-money audit | Basic understanding of CAG role but vague on propriety; confuses CAG with Public Accounts Committee functions or misstates constitutional articles | Fundamental errors: equates CAG with judiciary, claims CAG can stop expenditure, or omits propriety dimension entirely |
| Structure & flow | 20% | 2 | Tight 150-word structure with clear progression: constitutional mandate → conceptual distinction → exemplification → critical balance; each paragraph serves distinct purpose | Loose structure with some repetition; legality and propriety discussed but not clearly demarcated; conclusion merely summarises | Disorganised or incomplete; missing introduction or conclusion; exceeds word limit significantly or far too brief |
| Examples / case-law / data | 20% | 2 | Specific, high-impact example (2G/Coal/Defence) demonstrating how propriety audit uncovered systemic issues; or references CAG reports on GST implementation, DRDO procurement, etc. | Generic mention of 'scams' without specificity; or outdated/irrelevant examples; no quantitative element like estimated losses | No examples at all; or factually wrong examples (attributing CAG functions to CVC or CBI); irrelevant international comparisons without Indian context |
| Conclusion & analytical edge | 20% | 2 | Sophisticated conclusion acknowledging tension: propriety audit essential for accountability but requires institutional restraint to preserve separation of functions; may reference 73rd CAG report on FRBM or recent Supreme Court observations | Safe, balanced conclusion without depth; merely restates that both dimensions are important | No conclusion; or one-sided advocacy (CAG should have more powers / CAG overreaches) without nuance; abrupt ending |
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