Chat with us
General Studies 2024 GS Paper II 10 marks 150 words Compulsory Comment

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)

Evaluate your answer to this question → See all 2024 General Studies questions

Model answer

Written 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.

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.

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.

All UPSC directive words, compared →

How this answer will be evaluated

Approach

Framework: Principle > Institution or Article > Problem with example > Realistic reform. comment: context > arguments both sides > judgment > close Full marks: Clear distinction, Article 149, example, and reform

Key points expected

  • Define 'legality' vs 'propriety' distinction
  • Cite Article 149 (CAG powers)
  • Explain 'propriety' as value-for-money/efficiency
  • Provide example of improper but legal expenditure

Evaluation rubric

Each sub-part is marked on its own, against the marks and word limit printed on the paper.

  1. The answer Context > arguments both sides > judgment > close 10 marks · 150 words

    comment— context → arguments both sides → judgment → close

    Must cover

    • Define 'legality' vs 'propriety' distinction
    • Cite Article 149 (CAG powers)
    • Explain 'propriety' as value-for-money/efficiency
    • Provide example of improper but legal expenditure

    Loses marks

    • Reciting Article 149 without explaining 'propriety'
    • Failing to distinguish legality from propriety
    • Ending without a reform or judgment

    Earns more

    • Mention CAG's role in performance audit
    • Reference to 2nd ARC recommendations
    • Discussion on CAG's independence
    • Mention of 'value for money' audit

    Extra mark

    • Cite specific Supreme Court judgment on CAG
    • Reference to specific CAG report

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.

Evaluate my answer →

More from General Studies 2024 GS Paper II