UPSC Mains 2024 GS2 Q4: model answer
“The duty of the Comptroller and Auditor General is not merely to ensure the legality of expenditure but also its propriety.” Comment.
What the question wants
Explain legal vs propriety audit and CAG's role with examples.
How to structure it
Intro: The CAG (Arts. 148–151) audits the accounts of the Union and States. Body: (1) Legal audit; (2) Propriety audit; (3) Why propriety matters; (4) Limits. Conclusion: By looking at propriety, the CAG guards not only the law but the taxpayer's interest.
- 1(1) Legal audit
- 2(2) Propriety audit
- 3(3) Why propriety matters
- 4(4) Limits
Model answer
The CAG (Arts. 148–151) audits the accounts of the Union and States, under the CAG's (Duties, Powers and Conditions of Service) Act, 1971.
Legal audit checks whether money was spent as authorised by law and appropriation.
Propriety audit asks whether it was spent wisely, economically and in public interest, as a prudent person would spend his own money. CAG also does performance audits on whether schemes achieved results.
Why propriety matters
- Spending can be legal but wasteful.
- Reports on 2G spectrum allocation (2010) and coal block allotment (2012) raised questions of presumptive loss, leading to debate and court action.
- Audits of schemes like PMAY or defence purchases improve efficiency.
Limits
- CAG reports go to the PAC; follow-up is slow.
- Propriety audit is discretionary; criticism of 'loss' figures.
- Secret service expenditure and some bodies outside full audit.
By looking at propriety, the CAG guards not only the law but the taxpayer's interest.
Keywords, cases and data to drop in
Arts. 148–151 propriety audit performance audit PAC 2G report
Where most answers lose marks
- Confusing CAG with CVC.
Fresh examples from current affairs
ECI eases SIR verification: BLOs to collect documents at home, hearings online only in exceptional cases
On 26 September 2026 the Election Commission eased verification in the ongoing Special Intensive Revision (SIR) of electoral rolls. For electors served notice as unmapped or for logical discrepancies, BLOs will now collect documents at home and upload them on ECINet. Hearings will be held only in exceptional cases, preferably online.
UPSC angle: Prelims: BLO, ERO, DEO roles; Registration of Electors Rules 1960. · Mains: Balancing roll purity with inclusion of the poor and migrants.
26 Sep 2026
ECI: all decisions, including SIR, are unanimous decisions of the full Commission
On 23 September 2026 the Election Commission of India said all its decisions over the past year, including the Special Intensive Revision (SIR) of rolls, were unanimous decisions of the full Commission. It said written notes and differing views by members are a normal part of deliberation before a final decision.
UPSC angle: Prelims: Art. 324; 2023 Act. · Mains: Independence of the ECI after the 2023 Act.
23 Sep 2026
NCSC submits Annual Report 2024–25 to the President
On 12 August 2026 the National Commission for Scheduled Castes submitted its Annual Report for 2024-25 to President Droupadi Murmu. The report reviews how constitutional safeguards for Scheduled Castes are working and recommends steps for the Union and States. The President asked the Commission to suggest ways to strengthen existing mechanisms.
UPSC angle: Prelims: Art. 338 vs 338A.
12 Aug 2026
16th Finance Commission recommends ₹4.35 lakh crore for rural local bodies
The Sixteenth Finance Commission has recommended grants of ₹4,35,236 crore for rural local bodies in all 28 States for 2026-31, the Panchayati Raj Ministry told Rajya Sabha on 12 August 2026. Basic and performance grants are in the ratio 80:20. Half the basic grant is tied to sanitation and water; the rest is untied.
UPSC angle: Prelims: FC grant structure.
12 Aug 2026Learn the concept
Question text as printed in the official UPSC question paper: https://www.upsc.gov.in/sites/default/files/QP_CSM_2024_GenStud_II_03102024.pdf The model answer is original Battle IAS work; use it to learn structure, not to memorise.