GS Paper II — Q4
"The duty of the Comptroller and Auditor General is not merely to ensure the legality of expenditure but also its propriety."…
"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 marks
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)
Model answer
Drafted with AI by UPSC Answer Check against this question's marking rubric, to the 150-word length. UPSC does not publish answers for Mains — this is one way to score well, not an official key. How we build rubrics and answers.
CAG’s constitutional mandate under Article 149 and the CAG (DPC) Act, 1971, is broader than mere legality. Legality audit, through voucher checking, tests whether expenditure is authorised by Appropriation Acts and conforms to financial rules. Propriety audit goes further: it examines whether funds are spent prudently, regularly and in accordance with financial propriety, without waste, irregularity or misuse. This is distinct from performance audit, or value-for-money audit, which separately assesses the Three Es—economy, efficiency and effectiveness. This expanded role is essential where public funds must deliver outcomes, not just compliance and value for money. CAG reports on 2G spectrum allocation (2010), Coalgate (2012) and defence procurement illustrate propriety concerns: legality may exist, but prudence and value-for-money may be absent. Yet CAG’s role has limits: reports are not binding, the executive can disagree, and audit must not become policy-making. Thus, propriety audit strengthens accountability, but requires restraint to avoid encroaching on policy.
How this answer will be evaluated
Framework: Principle > Institution or Article > Problem with example > Realistic reform
What earns full marks: Clear distinction, Article 149, example, and reform
Evaluation rubric
Each sub-part is marked on its own, against the marks and word limit printed on the paper.
- The answer Comment on the view that the CAG must ensure not only the legality but also the propriety of expenditure. 10 marks · 150 words
comment— context → arguments both sides → judgment → close
Must cover
- Mandate: Articles 148–151 and the CAG (Duties, Powers and Conditions of Service) Act, 1971; reports to President/Governor and PAC
- Regularity (legality) audit: authorisation by appropriation, conformity with rules
- Propriety audit: prudence, avoidance of waste and extravagance, 'wisdom, faithfulness and economy'; performance audit of economy, efficiency and effectiveness
- Illustrations and limits: 2G (2010), coal blocks (2012) and other audits; reports advisory, PAC follow-up, criticism of 'presumptive loss' estimates and need to avoid policy second-guessing
Loses marks
- Confusing CAG with CVC or Finance Commission
- No examples
Earns more
- Canons of financial propriety in the General Financial Rules
- Suggestions: timely audits, audit of PPPs and local bodies, statutory backing for performance audit
Extra mark
- Comparison with UK National Audit Office
What "Comment" is asking you to do
Take a position on the statement and support it. Comment usually attaches to a quoted line in the short slots, so the reasoning must be compressed — an opening view, a few load-bearing reasons, and the limit of the claim.
Structure that answers it
Unpack what the statement asserts → your stance → two or three supporting reasons → the qualification that limits it
Where marks are lost
Neutral summary; a comment without a stance has not answered. Equally costly is accepting the quoted line wholesale and never testing where it fails.
Practice this exact question
Write your answer and it is marked point by point against the model answer above — what you covered, what you missed, what you got wrong.
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