Comptroller and Auditor General (CAG)

Choose the Correct Answer

Correct Answer : Option c

Explanation
The duties and functions of the Comptroller and Auditor General (CAG) are defined under the Constitution and further specified by the Parliament.
Account 1 is audited by the CAG: The CAG audits all accounts related to expenditure from the Consolidated Fund of India, the Consolidated Fund of each state, and the Consolidated Fund of union territories with a Legislative Assembly.
Account 2 is audited by the CAG:The CAG is responsible for auditing all expenditure from the Contingency Fund of India as well as the contingency fund of each state.
Account 3 is audited by the CAG:The CAG audits the expenditure from the Public Account of India and the Public Account of each state.
Account 4 is not audited by the CAG: The secret service expenditure is an exception to the CAG's auditing powers. In such cases, the CAG does not scrutinize the details of the expenditure but accepts a certificate from the competent administrative authority confirming that the expenditure was incurred as authorized.