Question

The Comptroller and Auditor General (CAG) of India submits audit reports directly to:

• A. Prime Minister
• B. Finance Minister
• C. President of India
• D. Chief Justice of India

Hint:

The CAG is an independent constitutional head of the Indian Audit and Accounts Department.
To maintain this independence, the CAG reports to the President of India, not to any department of the cabinet.
In Parliament, the Public Accounts Committee (PAC) examines these reports, and the CAG acts as a guide, friend, and philosopher to the PAC.

Answer 1

The Correct Option is C

Step 1: Understanding the Question:
The question asks to identify the high authority to whom the Comptroller and Auditor General (CAG) of India submits official audit reports.

Step 2: Detailed Explanation:
1. The Comptroller and Auditor General (CAG) of India is a constitutional authority established under Article 148 of the Constitution.
The CAG is empowered to audit all receipts and expenditures of the Government of India and the state governments.
2. To ensure financial accountability and independence from executive influence, the CAG does not report to the political executive (like the Prime Minister or Finance Minister).
3. According to Article 151 of the Constitution of India, the CAG must submit the audit reports relating to the accounts of the Union directly to the President of India.
4. The President of India then causes these reports to be laid before both Houses of Parliament (Lok Sabha and Rajya Sabha).
5. For state accounts, the CAG submits the reports to the Governor of the respective state, who lays them before the state legislature.
6. Therefore, the direct recipient of the reports at the national level is the President of India.

Step 3: Final Answer:
The CAG submits audit reports directly to the President of India, which is Option (C).