Consider the following statements regarding Accountability vs Autonomy in regulatory bodies:
1. The 2011 report of the Financial Sector Legislative Reforms Commission proposed the creation of a unified regulatory agency to replace the existing sectoral regulators.
2. The Comptroller and Auditor General of India derives its authority to audit the accounts of autonomous regulatory bodies from Article 149 of the Constitution.
3. Section 12 of the Telecom Regulatory Authority of India Act, 1997, empowers the government to issue directions to the authority on matters concerning national security.
How many of the statements given above are correct?
- Only one
- Only two
- All three
- None
Explanation: Statement 1 is correct. Statement 2 is correct. Statement 3 is correct.
The Financial Sector Legislative Reforms Commission (FSLRC), chaired by Justice B.N. Srikrishna, recommended a unified Financial Sector Appellate Tribunal and a unified regulator to streamline oversight. The CAG's authority to audit autonomous bodies is derived from Article 149, which empowers Parliament to prescribe the duties and powers of the CAG, as exercised through the CAG (DPC) Act, 1971. Section 12 of the TRAI Act, 1997, explicitly grants the Central Government the power to issue binding policy directions to the Authority in the interest of the sovereignty, integrity, and security of India.
Consider the following statements regarding Social audit in MGNREGA implementation:
1. Social audit findings are uploaded to the Management Information System, and the Central Employment Guarantee Council reviews these reports during its annual session in December.
2. The MGNREGA wage payment system utilizes the Aadhaar-based Bridge Payment System, which was integrated into the social audit framework by the 2013 circular.
3. State governments allocate 0.5 percent of the total MGNREGA expenditure for social audit activities, and this fund is managed by the District Programme Coordinator.
How many of the statements given above are correct?
- Only one
- Only two
- All three
- None
Explanation: Statement 1 is incorrect. Statement 2 is incorrect. Statement 3 is incorrect.
Statement 1 is incorrect because social audit reports are uploaded to the MIS, but there is no mandate for the Central Employment Guarantee Council to review them in December. Statement 2 is incorrect as the Aadhaar-based Payment System (ABPS) was introduced much later, not via a 2013 circular, and is distinct from the social audit framework. Statement 3 is incorrect because the MGNREGA Audit of Schemes Rules, 2011, mandates that states allocate 0.5 percent of the total expenditure for social audits, but these funds are managed by the Social Audit Unit (SAU), which must be independent of the implementing agency, not the District Programme Coordinator.
Consider the following statements regarding Social audit in MGNREGA implementation:
1. Section 17 of the MGNREGA Act 2005 provides for the Gram Sabha to monitor the execution of works and conduct regular social audits.
2. The National Institute of Rural Development oversees the state-level social audit units, which report directly to the Comptroller and Auditor General of India.
3. The Audit of Scheme Rules 2011 specifies that the Social Audit Unit shall be independent of the implementing agency to ensure objective verification of records.
How many of the statements given above are correct?
- Only one
- Only two
- All three
- None
Explanation: Statement 1 is correct. Statement 3 is correct. Statement 2 is incorrect.
Statement 1 is correct as Section 17 of the MGNREGA Act 2005 mandates Gram Sabhas to conduct regular social audits of all projects. Statement 3 is correct because the MGNREGA Audit of Scheme Rules 2011 mandates the establishment of independent Social Audit Units (SAUs) separate from the implementing agencies to ensure impartiality. Statement 2 is incorrect because while SAUs are established by State Governments, they do not report directly to the Comptroller and Auditor General (CAG); instead, they follow the Auditing Standards issued by the CAG, and the Ministry of Rural Development provides oversight and funding.
Consider the following statements regarding Performance auditing and value-for-money analysis:
1. The 2005 Mahatma Gandhi National Rural Employment Guarantee Act includes specific provisions for social audits to be conducted by the Gram Sabha at least once every six months.
2. The 1983 National Audit Act of the United Kingdom allows for the appointment of the Comptroller and Auditor General by the House of Lords, following a recommendation from the Public Accounts Commission.
3. Social audit mechanisms under the 2005 MGNREGA framework are linked to the 1992 73rd Constitutional Amendment, which grants the Comptroller and Auditor General oversight of village-level financial records.
How many of the statements given above are correct?
- Only one
- Only two
- All three
- None
Explanation: Statement 1 is correct. Statement 2 is incorrect. Statement 3 is incorrect.
Statement 1 is correct as Section 17 of the MGNREGA Act, 2005 mandates the Gram Sabha to conduct social audits of all projects at least once every six months. Statement 2 is incorrect because the UK's National Audit Act 1983 stipulates that the Comptroller and Auditor General is appointed by the Sovereign upon an address from the House of Commons, not the House of Lords. Statement 3 is incorrect because, while the 73rd Amendment empowers Panchayats, the CAG's oversight of village-level accounts is governed by the CAG (DPC) Act, 1971, and social audits under MGNREGA are specifically a community-led accountability process rather than a direct function of the CAG.
Consider the following statements regarding Transparency International’s Corruption Perception Index methodology:
1. Transparency International assigns a higher statistical weight to the assessments provided by non-governmental organizations compared to the data supplied by multilateral development banks.
2. Transparency International standardizes the data collected from various expert assessments by using a beta transformation process to ensure comparability across different regions.
3. The methodology for the Corruption Perceptions Index involves direct interviews with citizens regarding their personal experiences with bribery in the healthcare and education sectors.
How many of the statements given above are correct?
- Only one
- Only two
- All three
- None
Explanation: Statement 2 is correct. Statement 1 is incorrect. Statement 3 is incorrect.
Statement 2 is correct because the CPI methodology uses a beta transformation to standardize scores from various data sources, allowing for a common scale of 0 to 100. Statement 1 is incorrect because Transparency International treats all 13 data sources equally, assigning no specific weight to NGOs over multilateral banks. Statement 3 is incorrect because the CPI is a composite index based on expert assessments and business surveys, whereas direct citizen experiences with bribery are measured by the Global Corruption Barometer, a separate Transparency International product.
Consider the following statements regarding Accountability vs Autonomy in regulatory bodies:
1. The 2014 Justice Srikrishna Committee report on financial codes provides for the removal of regulatory heads by the President, following a process similar to the impeachment of High Court judges.
2. The 2005 Right to Information Act allows regulatory bodies to withhold internal deliberations, and the Supreme Court confirmed this in the 2013 Girish Ramchandra Deshpande case.
3. The 1991 Narasimham Committee report suggested the independence of the Reserve Bank of India, and the government adopted these recommendations in the 1993 Banking Regulation Amendment Act.
How many of the statements given above are correct?
- Only one
- Only two
- All three
- None
Explanation: Statement 1 is incorrect. Statement 2 is incorrect. Statement 3 is incorrect.
Statement 1 is incorrect because the Financial Sector Legislative Reforms Commission (FSLRC), chaired by Justice Srikrishna, proposed a unified regulatory framework but did not mandate an impeachment-like process for all regulatory heads. Statement 2 is incorrect as the Girish Ramchandra Deshpande case (2012) primarily dealt with the disclosure of personal information under Section 8(1)(j) of the RTI Act, not a blanket exemption for internal regulatory deliberations. Statement 3 is incorrect because, while the 1991 Narasimham Committee advocated for RBI's autonomy, the 1993 Banking Regulation Amendment Act did not implement these recommendations, as the government retained significant control over banking regulation.
Consider the following statements regarding Internal vs External audit frameworks in public sector:
1. The CAG (Duties, Powers and Conditions of Service) Act, 1971, allows the Comptroller and Auditor General to conduct a performance audit of private sector enterprises if they receive government subsidies exceeding 50 percent of their annual turnover.
2. The Right to Information Act, 2005, includes provisions for the establishment of a Social Audit Unit in every district to monitor the implementation of public welfare schemes and the transparency of administrative records.
3. The Institute of Internal Auditors (IIA) framework, updated in 2020, suggests that internal audit functions in public sector undertakings report their findings to the external statutory auditors to ensure the consistency of financial reporting.
How many of the statements given above are correct?
- Only one
- Only two
- All three
- None
Explanation: Statement 1 is incorrect. Statement 2 is incorrect. Statement 3 is incorrect.
Statement 1 is incorrect because the CAG Act, 1971, mandates audit of private entities only when they receive substantial grants or loans from the Consolidated Fund, not based on a 50 percent turnover threshold. Statement 2 is incorrect as the RTI Act, 2005, focuses on access to information and does not mandate the establishment of Social Audit Units; these units are primarily mandated under the MGNREGA Act, 2005. Statement 3 is incorrect because the IIA framework emphasizes that internal audit functions must report to the Board or Audit Committee to maintain independence, rather than reporting directly to external statutory auditors.
Consider the following statements regarding Ethics of data privacy in public audit processes:
1. The INTOSAI P-12 standard, adopted during the 2016 INCOSAI in Abu Dhabi, emphasizes that supreme audit institutions should manage sensitive data with the same rigor applied to financial assets.
2. The Right to Information Act of 2005, through Section 8(1)(j), provides a framework for protecting personal information from disclosure if such data lacks a relationship to any public activity or interest.
3. The CAG of India, under Section 18 of the DPC Act of 1971, possesses the authority to inspect any office of accounts under the control of the Union or State governments to verify data integrity.
How many of the statements given above are correct?
- Only one
- Only two
- All three
- None
Explanation: Statement 1 is correct. Statement 2 is correct. Statement 3 is correct.
Statement 1 is correct as the INTOSAI P-12 (The Value and Benefits of Supreme Audit Institutions) was indeed adopted at the 2016 INCOSAI, mandating that SAIs manage sensitive data with high ethical rigor. Statement 2 is correct because Section 8(1)(j) of the RTI Act exempts personal information from disclosure unless it serves a larger public interest, acting as a critical safeguard for data privacy in public audits. Statement 3 is correct as Section 18 of the Comptroller and Auditor General’s (Duties, Powers and Conditions of Service) Act, 1971, empowers the CAG to access all relevant accounts and records to ensure the integrity and accuracy of government financial data.
Consider the following statements regarding Right to Information Act and transparency in governance:
1. The Social Audit process in the Mahatma Gandhi National Rural Employment Guarantee Act is governed by the 2011 Rules, which were notified by the Ministry of Finance to ensure fiscal transparency in local governance.
2. The Central Information Commission consists of one Chief Information Commissioner and up to ten Information Commissioners, whose terms of office are fixed at five years by the 2005 parent legislation.
3. The Right to Information Act was introduced in Parliament by the UPA-I government in 2004, drawing its primary legislative framework from the Freedom of Information Act passed during the 1999 session.
How many of the statements given above are correct?
- Only one
- Only two
- All three
- None
Explanation: Statement 1 is incorrect. Statement 2 is incorrect. Statement 3 is incorrect.
Statement 1 is incorrect because the MGNREGA Audit of Schemes Rules, 2011 were notified by the Ministry of Rural Development, not the Ministry of Finance. Statement 2 is incorrect as the RTI (Amendment) Act, 2019 empowered the Central Government to prescribe the term of office for Information Commissioners, removing the fixed five-year tenure mandated by the 2005 Act. Statement 3 is incorrect because the RTI Act, 2005 replaced the Freedom of Information Act, 2002 (not 1999), which was never actually brought into force.
Consider the following statements regarding Ethics of data privacy in public audit processes:
1. The 2019 Digital Personal Data Protection Act establishes a dedicated Data Protection Board for audit oversight, and this board functions under the administrative control of the Comptroller and Auditor General.
2. The Information Technology (Reasonable Security Practices and Procedures) Rules of 2011 define sensitive personal data to include biometric information, which audit bodies handle during beneficiary verification processes.
3. The Personal Data Protection Bill of 2019, as reviewed by the Joint Committee of Parliament, proposed specific exemptions for government agencies processing data for the performance of sovereign functions.
How many of the statements given above are correct?
- Only one
- Only two
- All three
- None
Explanation: Statement 2 is correct. Statement 3 is correct. Statement 1 is incorrect.
Statement 1 is incorrect because the Digital Personal Data Protection Act, 2023 (not 2019) establishes the Data Protection Board of India as an independent body, not under the Comptroller and Auditor General. Statement 2 is correct as the IT Rules, 2011 explicitly classify biometric information as sensitive personal data, which is frequently accessed by audit bodies for verifying welfare scheme beneficiaries. Statement 3 is correct because the 2019 Bill, as reviewed by the Joint Committee, included provisions allowing the central government to exempt its agencies from certain data protection obligations when processing data for sovereign functions like security and public order.
Consider the following statements regarding Role of Comptroller and Auditor General in financial accountability:
1. The Comptroller and Auditor General of India is eligible for no further office either under the Government of India or under the Government of any State after ceasing to hold office.
2. The Comptroller and Auditor General acts as the guardian of the public purse and ensures that the financial administration of the country is conducted in accordance with the Constitution.
3. The Comptroller and Auditor General has the authority to audit the receipts and expenditure of bodies or authorities substantially financed from the Consolidated Fund of India.
How many of the statements given above are correct?
- Only one
- Only two
- All three
- None
Explanation: Statement 1 is correct. Statement 2 is correct. Statement 3 is correct.
Statement 1 is correct as per Article 148(4) of the Constitution, which ensures the CAG's independence by barring further government employment. Statement 2 is correct because the CAG serves as the 'guardian of the public purse,' exercising control over the entire financial system of the country at both Union and State levels. Statement 3 is correct under the CAG (Duties, Powers and Conditions of Service) Act, 1971, which empowers the CAG to audit receipts and expenditures of bodies or authorities substantially financed by grants or loans from the Consolidated Funds.
Consider the following statements regarding Social audit as a tool for grassroots empowerment:
1. The Right to Information Act, 2005, includes provisions for the proactive disclosure of records under Section 4, which serves as the foundational legal basis for the national implementation of the Social Audit Rules notified in 2011.
2. The National Food Security Act, 2013, provides for the creation of Vigilance Committees at the state and district levels, which hold the primary responsibility for conducting independent social audits of the Public Distribution System.
3. The 73rd Constitutional Amendment Act of 1992 provides for the establishment of District Planning Committees, which function as the primary oversight bodies for conducting social audits at the village level.
How many of the statements given above are correct?
- Only one
- Only two
- All three
- None
Explanation: Statement 1 is incorrect. Statement 2 is incorrect. Statement 3 is incorrect.
Statement 1 is incorrect because the Social Audit Rules (2011) were notified specifically under the MGNREGA Act, 2005, not directly under the RTI Act. Statement 2 is incorrect because while the NFSA, 2013, mandates Vigilance Committees, the primary responsibility for social audits under the Act lies with the local Gram Sabhas, not the committees themselves. Statement 3 is incorrect because the 73rd Amendment mandates Gram Sabhas to conduct social audits, whereas District Planning Committees are tasked with consolidating development plans, not village-level social auditing.
Consider the following statements regarding Citizen Charters and service delivery standards:
1. The Right to Public Services Act, enacted by various states starting with Bihar in 2011, includes provisions for the imposition of disciplinary action against officials who fail to provide services within the specified time frame.
2. The 12th Report of the Second Administrative Reforms Commission, titled 'Citizen Centric Administration', recommends that Citizen Charters be prepared with the active participation of civil society organizations.
3. The 2002 'Good Governance' initiative by the Ministry of Finance introduced the concept of performance-linked incentives for government departments based on the annual ranking of their Citizen Charter compliance.
How many of the statements given above are correct?
- Only one
- Only two
- All three
- None
Explanation: Statement 2 is correct. Statement 1 is incorrect. Statement 3 is incorrect.
Statement 2 is correct as the 12th Report of the Second ARC (2009) emphasizes that Citizen Charters must be co-created with civil society to ensure responsiveness and accountability. Statement 1 is incorrect because the Right to Public Services Act was first enacted by Madhya Pradesh in 2010, not Bihar in 2011. Statement 3 is incorrect because there is no such 2002 Ministry of Finance initiative; performance-linked incentives are typically associated with the 'Sevottam' model introduced by the Department of Administrative Reforms and Public Grievances (DARPG).
Consider the following statements regarding Ethics of discretionary power in public administration:
1. Social audit mechanisms under the 2005 Mahatma Gandhi National Rural Employment Guarantee Act involve the Gram Sabha reviewing expenditure records to ensure transparency in the utilization of public funds.
2. The 1948 Prevention of Corruption Act was the first legislative framework to define discretionary power, and it included provisions for the mandatory declaration of assets by all civil servants upon their appointment.
3. The 1997 Vishaka Guidelines established the legal framework for workplace safety, and it functions as the basis for the internal committees to exercise discretionary authority in resolving administrative grievances.
How many of the statements given above are correct?
- Only one
- Only two
- All three
- None
Explanation: Statement 1 is correct. Statement 2 is incorrect. Statement 3 is incorrect.
Statement 1 is correct because Section 17 of the MGNREGA, 2005, mandates the Gram Sabha to conduct regular social audits of all projects to ensure transparency and accountability. Statement 2 is incorrect because the Prevention of Corruption Act, 1947 (not 1948) was the primary legislation, and it does not contain provisions for mandatory asset declaration by all civil servants. Statement 3 is incorrect because while the Vishaka Guidelines (1997) addressed workplace sexual harassment, they were superseded by the Sexual Harassment of Women at Workplace (Prevention, Prohibition and Redressal) Act, 2013, and do not serve as the general framework for resolving all administrative grievances.
Consider the following statements regarding Ethical dimensions of whistleblowing in public service:
1. Section 4 of the Whistle Blowers Protection Act specifies that any public servant or other person may make a public interest disclosure before the Competent Authority.
2. The 2004 Public Interest Disclosure and Protection of Informers Resolution, commonly known as PIDPI, was notified by the Government of India following the recommendation of the Law Commission.
3. Article 19(1)(a) of the Indian Constitution is often cited by the Supreme Court in the context of the right to information, which serves as a foundational pillar for whistleblowing in public service.
How many of the statements given above are correct?
- Only one
- Only two
- All three
- None
Explanation: Statement 1 is correct. Statement 2 is correct. Statement 3 is correct.
Statement 1 is correct as Section 4 of the Whistle Blowers Protection Act, 2014, empowers any public servant or person to disclose information regarding corruption or misuse of power to the Competent Authority. Statement 2 is correct because the PIDPI resolution was issued by the Government of India in 2004, acting on the recommendations of the Law Commission of India and the Supreme Court's directive in the Vineet Narain case. Statement 3 is correct as the Supreme Court has interpreted the Right to Information as a facet of the Freedom of Speech and Expression under Article 19(1)(a), which acts as a constitutional safeguard for whistleblowers exposing public interest issues.
Consider the following statements regarding Ethics of discretionary power in public administration:
1. The 1964 Santhanam Committee report recommended the establishment of the Lokpal, and its findings were subsequently incorporated into the 1968 Lokpal and Lokayuktas Act to regulate ministerial discretion.
2. The 2005 Right to Information Act serves as a primary mechanism for public accountability, providing citizens access to records held by public authorities under Section 4(1)(b).
3. The 1992 73rd Constitutional Amendment Act introduced the District Planning Committee, which functions as the primary body for overseeing the social audit of discretionary grants in urban municipal corporations.
How many of the statements given above are correct?
- Only one
- Only two
- All three
- None
Explanation: Statement 2 is correct. Statement 1 is incorrect. Statement 3 is incorrect.
Statement 2 is correct as Section 4(1)(b) of the RTI Act, 2005 mandates public authorities to proactively disclose information to ensure transparency and accountability. Statement 1 is incorrect because while the Santhanam Committee (1964) recommended the Lokpal, the Lokpal and Lokayuktas Act was only enacted in 2013, not 1968. Statement 3 is incorrect because the 74th Constitutional Amendment Act, not the 73rd, deals with urban local bodies, and social audits are typically facilitated by Gram Sabhas under the 73rd Amendment or specific schemes like MGNREGA, rather than the District Planning Committee.
Consider the following statements regarding Legislative committees and parliamentary control over executive:
1. The Rules Committee of the Lok Sabha consists of 15 members including the Speaker as ex-officio chairman, and it holds the final power to amend the Constitution of India regarding parliamentary procedure.
2. The Committee on Subordinate Legislation examines the rules and regulations framed by the executive under delegated authority, and it holds the power to invalidate any notification that contradicts existing parliamentary statutes.
3. The Joint Committee on Offices of Profit is composed of 15 members from both Houses, and it holds the jurisdiction to disqualify a member of Parliament for holding an office of profit under the Representation of the People Act 1951.
How many of the statements given above are correct?
- Only one
- Only two
- All three
- None
Explanation: Statement 1 is incorrect. Statement 2 is incorrect. Statement 3 is incorrect.
Statement 1 is incorrect because the Rules Committee cannot amend the Constitution, as that power rests solely with Parliament under Article 368. Statement 2 is incorrect because the Committee on Subordinate Legislation can only report its findings to the House; it lacks the constitutional authority to invalidate notifications, which is a judicial function. Statement 3 is incorrect because the Joint Committee on Offices of Profit merely examines the composition of committees and recommends whether an office should be exempt from disqualification, while the power to disqualify a member under the Representation of the People Act, 1951, lies with the President in consultation with the Election Commission.
Consider the following statements regarding Ethical dimensions of whistleblowing in public service:
1. The Second Administrative Reforms Commission, in its 4th report titled Ethics in Governance, recommended the enactment of a specific law to protect whistleblowers in the public sector.
2. The Right to Information Act of 2005 contains a dedicated chapter on whistleblower protection, which allows the Information Commission to grant anonymity to applicants reporting financial irregularities.
3. The 2015 Whistle Blowers Protection Amendment Bill proposed the inclusion of national security exemptions, which was eventually ratified by the Rajya Sabha during the winter session of that year.
How many of the statements given above are correct?
- Only one
- Only two
- All three
- None
Explanation: Statement 1 is correct. Statement 2 is incorrect. Statement 3 is incorrect.
Statement 1 is correct as the 4th report of the 2nd ARC explicitly recommended a legal framework to protect whistleblowers to promote integrity in governance. Statement 2 is incorrect because the RTI Act, 2005, focuses on transparency and access to information, not whistleblower protection, which is governed by the Whistle Blowers Protection Act, 2014. Statement 3 is incorrect because, although the 2015 Amendment Bill sought to introduce national security exemptions, it lapsed following the dissolution of the Lok Sabha and was never ratified by the Rajya Sabha.
Consider the following statements regarding E-governance as a medium for administrative accountability:
1. Section 4(1)(b) of the Right to Information Act, 2005, provides for the proactive disclosure of information by public authorities, serving as a foundational element for e-governance accountability.
2. The e-District project, implemented under the NeGP, digitizes state-level service delivery and relies on the 2000 Information Technology Act to define the legal validity of electronic signatures in social audits.
3. The Centralized Public Grievance Redress and Monitoring System (CPGRAMS) provides a portal for citizen complaints and operates under the oversight of the Election Commission of India to ensure impartial administrative accountability.
How many of the statements given above are correct?
- Only one
- Only two
- All three
- None
Explanation: Statement 1 is correct. Statement 2 is incorrect. Statement 3 is incorrect.
Statement 1 is correct as Section 4(1)(b) of the RTI Act mandates suo motu disclosure of information, which is the bedrock of transparent e-governance. Statement 2 is incorrect because while the e-District project digitizes services, the IT Act, 2000 does not govern the legal framework for social audits, which are typically governed by specific departmental guidelines or the MGNREGA framework. Statement 3 is incorrect because CPGRAMS is managed by the Department of Administrative Reforms and Public Grievances (DARPG) under the Ministry of Personnel, Public Grievances and Pensions, not the Election Commission of India.
Consider the following statements regarding E-governance as a medium for administrative accountability:
1. The MyGov platform, launched in July 2014, provides a digital interface for citizen engagement, allowing users to contribute to policy formulation and administrative feedback mechanisms.
2. The Open Government Data (OGD) platform, established under the 2012 National Data Sharing and Accessibility Policy, facilitates the release of government datasets and is managed by the Ministry of Finance.
3. The BharatNet project aims to provide broadband connectivity to Gram Panchayats and utilizes the 2014 Digital India Corporation guidelines to regulate the conduct of local-level social audits.
How many of the statements given above are correct?
- Only one
- Only two
- All three
- None
Explanation: Statement 1 is correct. Statement 2 is incorrect. Statement 3 is incorrect.
Statement 1 is correct as MyGov was launched in July 2014 to foster participatory governance through citizen collaboration on policy and feedback. Statement 2 is incorrect because the Open Government Data (OGD) platform is managed by the Ministry of Electronics and Information Technology (MeitY), not the Ministry of Finance. Statement 3 is incorrect because while BharatNet provides broadband to Gram Panchayats, it is not a regulatory framework for social audits; social audits in India are primarily governed by the MGNREGA Act and state-specific rules.
Consider the following statements regarding Social audit as a tool for grassroots empowerment:
1. The Meghalaya Community Participation and Public Services Social Audit Act, 2017, represents the first state-level legislation in India to provide a legal framework for conducting social audits across various government programs.
2. The Comptroller and Auditor General of India issued the Auditing Standards for Social Audit in 2017, which provides a technical framework for evaluating the performance of social sector schemes.
3. Section 17 of the Mahatma Gandhi National Rural Employment Guarantee Act, 2005, provides for the conduct of social audits by the Gram Sabha to monitor the implementation of schemes.
How many of the statements given above are correct?
- Only one
- Only two
- All three
- None
Explanation: Statement 1 is correct. Statement 2 is correct. Statement 3 is correct.
Statement 1 is correct as Meghalaya became the first state to enact a dedicated law for social audits across multiple government programs in 2017. Statement 2 is correct because the CAG of India released the 'Auditing Standards for Social Audit' in 2017 to institutionalize and standardize the process of social accountability. Statement 3 is correct as Section 17 of the MGNREGA, 2005, mandates the Gram Sabha to conduct regular social audits to ensure transparency and accountability in the implementation of the scheme.
Consider the following statements regarding Judicial activism and the limits of administrative accountability:
1. The 1993 Supreme Court judgment in the Vineet Narain case directed the establishment of the Central Vigilance Commission as a statutory body.
2. Article 32 of the Constitution of India empowers the Supreme Court to issue writs for the enforcement of fundamental rights against administrative inaction.
3. The Comptroller and Auditor General of India derives its authority from Article 148 to audit the accounts of the Union and the States.
How many of the statements given above are correct?
- Only one
- Only two
- All three
- None
Explanation: Statement 1 is correct. Statement 2 is correct. Statement 3 is correct.
Statement 1 is correct as the 1997 Vineet Narain judgment mandated the CVC be given statutory status, which was enacted via the CVC Act, 2003. Statement 2 is correct because Article 32 allows the Supreme Court to issue writs to address administrative apathy or inaction that infringes upon fundamental rights. Statement 3 is correct as Article 148 establishes the office of the CAG, while Articles 149-151 delineate its duties and powers to audit the accounts of the Union and States.
Consider the following statements regarding Public accountability in the context of decentralized governance:
1. The Right to Information Act 2005 includes provisions for proactive disclosure under Section 4, which the 2010 amendment extended to include the mandatory publication of social audit findings in national newspapers.
2. The 74th Constitutional Amendment Act of 1992 introduced the District Planning Committee, which oversees the internal financial audits of municipal corporations and urban local bodies.
3. The National Social Audit Guidelines of 2011 provide for the establishment of a state-level ombudsman to resolve grievances arising from the social audit process of the Public Distribution System.
How many of the statements given above are correct?
- Only one
- Only two
- All three
- None
Explanation: Statement 1 is incorrect. Statement 2 is incorrect. Statement 3 is incorrect.
Statement 1 is incorrect because the RTI Act 2005 has not been amended to mandate the publication of social audit findings in national newspapers. Statement 2 is incorrect because the 74th Constitutional Amendment Act (Article 243ZD) mandates District Planning Committees to consolidate plans prepared by Panchayats and Municipalities, not to conduct internal financial audits, which remain the responsibility of the CAG or state-appointed auditors. Statement 3 is incorrect because the 2011 National Social Audit Guidelines were specifically designed for MGNREGA, not the Public Distribution System, and they do not establish a state-level ombudsman for this purpose.
Consider the following statements regarding Social audit and the prevention of corruption:
1. Rule 4 of the Audit of Scheme Rules, 2011, outlines the procedure for the Gram Sabha to verify the muster rolls, vouchers, and bills related to the implementation of the MGNREGA.
2. The 2016 Social Audit Guidelines for the Pradhan Mantri Awas Yojana-Gramin provide for the involvement of the Ministry of Rural Development and link the audit process to the 14th Finance Commission's performance-based grants.
3. The Social Audit Unit in Andhra Pradesh operates as an independent society under the Department of Rural Development, having facilitated over 10,000 social audit reports since its inception in 2006.
How many of the statements given above are correct?
- Only one
- Only two
- All three
- None
Explanation: Statement 1 is correct. Statement 3 is correct. Statement 2 is incorrect.
Statement 1 is correct as Rule 4 of the MGNREGA Audit of Scheme Rules, 2011, mandates the Gram Sabha to conduct social audits by verifying all financial and implementation records. Statement 3 is correct because the Andhra Pradesh Social Audit Society (APSAS) was established in 2006 as an independent body and has been a pioneer in conducting thousands of audits. Statement 2 is incorrect because while the PMAY-G guidelines involve the Ministry of Rural Development, they do not link the social audit process to the 14th Finance Commission's performance-based grants, which were primarily focused on local body fiscal devolution.
Consider the following statements regarding Internal vs External audit frameworks in public sector:
1. The Comptroller and Auditor General of India derives its constitutional authority from Article 148, which was formally adopted into the Indian Constitution on November 26, 1949.
2. The Public Accounts Committee, established in 1921 under the Government of India Act 1919, reviews the appropriation accounts and the finance accounts of the Union government based on the audit reports submitted by the Finance Ministry.
3. Section 138 of the Companies Act, 2013, introduces the requirement for internal audit for specific classes of companies, including those with an outstanding loan or borrowing from banks exceeding 100 crore rupees.
How many of the statements given above are correct?
- Only one
- Only two
- All three
- None
Explanation: Statement 1 is correct. Statement 3 is correct. Statement 2 is incorrect.
Statement 1 is correct as Article 148 establishes the CAG, and the Constitution was adopted on November 26, 1949. Statement 3 is correct because Section 138 of the Companies Act, 2013, mandates internal audits for companies with outstanding loans or borrowings from banks or public financial institutions exceeding 100 crore rupees. Statement 2 is incorrect because the Public Accounts Committee reviews audit reports submitted by the Comptroller and Auditor General (CAG), not the Finance Ministry.
Consider the following statements regarding Institutional mechanisms for legislative oversight:
1. The Comptroller and Auditor General (Duties, Powers and Conditions of Service) Act of 1971 governs the audit of receipts and expenditure of the bodies or authorities substantially financed from the Consolidated Fund of India.
2. The Departmentally Related Standing Committees, introduced in 1993, comprise 31 members each, with 21 nominated by the Speaker of the Lok Sabha and 10 by the Chairman of the Rajya Sabha.
3. The Committee on Public Undertakings includes members from both Houses of Parliament, and its reports are submitted directly to the Prime Minister for executive action under the 1964 rules.
How many of the statements given above are correct?
- Only one
- Only two
- All three
- None
Explanation: Statement 1 is correct. Statement 2 is correct. Statement 3 is incorrect.
Statement 1 is correct as the 1971 Act empowers the CAG to audit bodies substantially financed by the Consolidated Fund. Statement 2 is correct because the 24 DRSCs, established in 1993, consist of 31 members each, with a 21:10 ratio between Lok Sabha and Rajya Sabha. Statement 3 is incorrect because the Committee on Public Undertakings submits its reports to the Houses of Parliament, not the Prime Minister, and there is no provision under the 1964 rules for direct submission to the executive head.
Consider the following statements regarding Institutional mechanisms for legislative oversight:
1. Article 151 of the Indian Constitution provides that the reports of the Comptroller and Auditor General relating to the accounts of the Union shall be submitted to the President, who causes them to be laid before each House of Parliament.
2. The Estimates Committee, first recommended by John Matthai in 1950, consists of 30 members elected annually by the Lok Sabha from amongst its members.
3. The Public Accounts Committee, established in 1921 under the Government of India Act 1919, examines the appropriation accounts and the annual finance accounts of the Government of India.
How many of the statements given above are correct?
- Only one
- Only two
- All three
- None
Explanation: Statement 1 is correct. Statement 2 is correct. Statement 3 is correct.
Statement 1 is correct as per Article 151, which mandates the CAG to submit audit reports to the President for presentation to Parliament. Statement 2 is correct because the Estimates Committee was indeed established in 1950 based on the recommendation of then Finance Minister John Matthai, comprising 30 members exclusively from the Lok Sabha. Statement 3 is correct as the Public Accounts Committee was first constituted in 1921 under the provisions of the Government of India Act 1919 to scrutinize government expenditure and audit reports.
Consider the following statements regarding Social audit and the prevention of corruption:
1. The Comptroller and Auditor General of India issued the Social Audit Auditing Standards in 2017 to provide a uniform framework for conducting social audits in social sector schemes.
2. The Meghalaya Community Participation and Public Services Social Audit Act, 2017, was the first state-level legislation in India to provide a legal framework for social audits across various government departments.
3. Section 17 of the Mahatma Gandhi National Rural Employment Guarantee Act, 2005, provides for the regular conduct of social audits of all projects implemented by the Gram Panchayat.
How many of the statements given above are correct?
- Only one
- Only two
- All three
- None
Explanation: Statement 1 is correct. Statement 2 is correct. Statement 3 is correct.
Statement 1 is correct as the CAG of India issued the Social Audit Auditing Standards in 2017 to standardize procedures for social sector schemes. Statement 2 is correct because Meghalaya became the first state in India to enact the Community Participation and Public Services Social Audit Act in 2017, mandating social audits across government departments. Statement 3 is correct as Section 17 of the MGNREGA, 2005, explicitly mandates the Gram Sabha to monitor the execution of works and conduct regular social audits of all projects implemented by the Gram Panchayat.
Consider the following statements regarding Transparency International’s Corruption Perception Index methodology:
1. The Corruption Perceptions Index methodology includes a mandatory peer-review process conducted by the United Nations Office on Drugs and Crime to validate national survey results.
2. Transparency International calculates the Corruption Perceptions Index by aggregating data from at least three distinct sources for each country included in the assessment.
3. Transparency International publishes the Corruption Perceptions Index on an annual basis, and the data collection phase concludes exactly six months before the official release date.
How many of the statements given above are correct?
- Only one
- Only two
- All three
- None
Explanation: Statement 2 is correct. Statement 1 is incorrect. Statement 3 is incorrect.
Statement 2 is correct because the CPI requires a country to be included in at least three data sources to ensure robustness and reliability. Statement 1 is incorrect as the CPI is based on expert assessments and surveys from independent institutions, not a mandatory peer-review by the UNODC. Statement 3 is incorrect because while the CPI is published annually, there is no fixed 'six-month' rule; instead, it aggregates data collected by various external institutions over the preceding two years.
Consider the following statements regarding Accountability vs Autonomy in regulatory bodies:
1. The Second Administrative Reforms Commission in its 12th report recommended that regulatory bodies should be accountable to Parliament through periodic performance audits.
2. The 1997 TRAI Act includes provisions for the establishment of a consumer grievance cell, and the 2004 amendment shifted the appellate jurisdiction to the Competition Commission of India.
3. The 2010 SEBI Act amendment allows the board to enter into settlement proceedings, and the Securities Appellate Tribunal maintains the power to review these settlements under Section 15J.
How many of the statements given above are correct?
- Only one
- Only two
- All three
- None
Explanation: Statement 1 is correct. Statement 2 is incorrect. Statement 3 is incorrect.
Statement 1 is correct as the 12th ARC report on 'Citizen Centric Administration' emphasizes parliamentary oversight via performance audits to balance regulatory autonomy with public accountability. Statement 2 is incorrect because the 2004 amendment shifted appellate jurisdiction to the Telecom Disputes Settlement and Appellate Tribunal (TDSAT), not the Competition Commission of India. Statement 3 is incorrect because the 2014 SEBI (Settlement Proceedings) Regulations, not the 2010 Act, introduced settlement mechanisms, and the Securities Appellate Tribunal does not review these settlements under Section 15J, which instead pertains to factors for adjudicating penalties.
Consider the following statements regarding Ethical dimensions of whistleblowing in public service:
1. The 2011 Whistle Blowers Protection Bill was introduced in the Lok Sabha by the Ministry of Personnel, Public Grievances and Pensions and received the President's assent in December 2012.
2. The Whistle Blowers Protection Act was passed by the Indian Parliament in 2014 to provide a mechanism for receiving complaints relating to disclosure on any allegation of corruption.
3. The Central Vigilance Commission acts as the primary nodal agency for receiving complaints under the 2004 PIDPI resolution, which was later amended by the 2014 Act to include private sector entities.
How many of the statements given above are correct?
- Only one
- Only two
- All three
- None
Explanation: Statement 2 is correct. Statement 1 is incorrect. Statement 3 is incorrect.
Statement 2 is correct as the Whistle Blowers Protection Act, 2014, establishes a legal framework for reporting corruption or misuse of power by public servants. Statement 1 is incorrect because, although introduced in 2011, the Bill received Presidential assent in February 2014, not December 2012. Statement 3 is incorrect because the PIDPI resolution is strictly limited to public servants and central government entities, and it does not extend its jurisdiction to the private sector.
Consider the following statements regarding Legislative committees and parliamentary control over executive:
1. The Estimates Committee conducts a post-expenditure review of government accounts to identify financial irregularities, functioning in coordination with the Comptroller and Auditor General during its annual sessions.
2. The Departmentally Related Standing Committees were introduced in 1993 to strengthen parliamentary oversight, and they possess the power to modify the budgetary allocations proposed by the Ministry of Finance.
3. The Committee on Public Undertakings was formed in 1964 following the Krishna Menon Committee report, and it holds the authority to examine the day-to-day administrative decisions of autonomous corporations.
How many of the statements given above are correct?
- Only one
- Only two
- All three
- None
Explanation: Statement 1 is incorrect. Statement 2 is incorrect. Statement 3 is incorrect.
Statement 1 is incorrect because the Estimates Committee examines budget estimates before they are voted upon, whereas the Public Accounts Committee conducts post-expenditure reviews with the CAG. Statement 2 is incorrect because while Departmentally Related Standing Committees (established in 1993) scrutinize budgetary demands, they cannot modify allocations; they can only suggest cuts, which the House must approve. Statement 3 is incorrect because the Committee on Public Undertakings, established in 1964 on the Krishna Menon Committee's recommendation, is explicitly barred from examining day-to-day administrative matters of public undertakings.
Consider the following statements regarding Accountability of autonomous bodies and statutory corporations:
1. The Comptroller and Auditor General of India derives the authority to audit the accounts of the Oil and Natural Gas Corporation under Section 19(1) of the CAG (Duties, Powers and Conditions of Service) Act, 1971.
2. The Administrative Reforms Commission in its 1967 report on Public Sector Undertakings recommended that the boards of statutory corporations should include a mix of functional directors and part-time members to ensure operational autonomy.
3. The Committee on Public Undertakings was formed in 1964 to oversee the efficiency of statutory corporations, and its recommendations carry the force of law for the management of the Food Corporation of India.
How many of the statements given above are correct?
- Only one
- Only two
- All three
- None
Explanation: Statement 1 is correct. Statement 2 is correct. Statement 3 is incorrect.
Statement 1 is correct as Section 19(1) of the CAG (DPC) Act, 1971, mandates the CAG to audit the accounts of government companies like ONGC. Statement 2 is correct because the 1967 ARC report on PSUs emphasized balancing functional expertise with part-time members to promote professional management and autonomy. Statement 3 is incorrect because while the Committee on Public Undertakings (established in 1964) examines the reports and accounts of PSUs, its recommendations are advisory in nature and do not carry the force of law.
Consider the following statements regarding Social audit as a tool for grassroots empowerment:
1. The Gram Swaraj Abhiyan, launched in 2018, includes provisions for the verification of beneficiaries through the social audit process, which is overseen by the Ministry of Panchayati Raj to ensure transparency in rural housing projects.
2. The 2011 Social Audit Rules, framed under the MGNREGA, provides for the establishment of a Social Audit Unit at the state level that reports directly to the Ministry of Finance regarding the utilization of central funds.
3. The Pradhan Mantri Awas Yojana-Gramin, initiated in 2016, includes provisions for the geo-tagging of assets, which serves as the primary technical mechanism for the social audit process conducted by the National Institute of Rural Development.
How many of the statements given above are correct?
- Only one
- Only two
- All three
- None
Explanation: Statement 1 is incorrect. Statement 2 is incorrect. Statement 3 is incorrect.
Statement 1 is incorrect because the Gram Swaraj Abhiyan (2018) focused on universal coverage of seven schemes rather than being a dedicated social audit framework under the Ministry of Panchayati Raj. Statement 2 is incorrect as the MGNREGA Social Audit Rules (2011) mandate that Social Audit Units must be independent of the implementing agencies and report to the state government, not the Ministry of Finance. Statement 3 is incorrect because while geo-tagging is a technical tool for monitoring under PMAY-G, the social audit process itself is conducted by the Gram Sabha, not the National Institute of Rural Development.
Consider the following statements regarding Accountability of autonomous bodies and statutory corporations:
1. The Comptroller and Auditor General submits audit reports for autonomous bodies to the President, who then forwards these documents to the Supreme Court for a final judicial review of the financial irregularities.
2. The Central Vigilance Commission oversees the ethical conduct of employees in statutory corporations and holds the power to initiate criminal prosecution against board members without prior approval from the parent ministry.
3. The National Highways Authority of India operates under the 1988 Act, which grants the executive branch the power to dissolve the board of members if the annual audit report shows a decline in project completion rates.
How many of the statements given above are correct?
- Only one
- Only two
- All three
- None
Explanation: Statement 1 is incorrect. Statement 2 is incorrect. Statement 3 is incorrect.
Statement 1 is incorrect because the CAG submits audit reports to the President, who causes them to be laid before Parliament, not the Supreme Court. Statement 2 is incorrect as the CVC provides advisory oversight and lacks the power to initiate criminal prosecution directly; furthermore, under the Prevention of Corruption Act, prior approval from the competent authority is mandatory for investigating public servants. Statement 3 is incorrect because the National Highways Authority of India Act, 1988, does not contain provisions for the executive to dissolve the board based on project completion rates in the audit report; such administrative actions are governed by specific appointment and removal clauses under the Act.
Consider the following statements regarding Accountability of autonomous bodies and statutory corporations:
1. The autonomy of the Reserve Bank of India is governed by the 1934 Act, which allows the Union Finance Ministry to issue binding directives on monetary policy decisions during periods of fiscal deficit.
2. The Public Accounts Committee reviews the audit reports of autonomous bodies and possesses the legal authority to modify the budgetary allocations provided to the University Grants Commission under the 1956 Act.
3. The Estimates Committee of Parliament examines the performance of statutory corporations and has the power to suggest changes to the underlying legislation that established the Life Insurance Corporation in 1956.
How many of the statements given above are correct?
- Only one
- Only two
- All three
- None
Explanation: Statement 1 is incorrect. Statement 2 is incorrect. Statement 3 is incorrect.
Statement 1 is incorrect because while Section 7 of the RBI Act, 1934 allows the government to issue directives in public interest, it does not permit interference in monetary policy decisions based on fiscal deficit. Statement 2 is incorrect as the Public Accounts Committee examines audit reports but lacks the legal authority to modify budgetary allocations, which is a prerogative of Parliament. Statement 3 is incorrect because the Estimates Committee examines the 'economy and efficiency' of expenditure but has no power to suggest legislative amendments to the parent Acts of statutory corporations like the LIC Act, 1956.
Consider the following statements regarding Public accountability in the context of decentralized governance:
1. The Comptroller and Auditor General of India issued the Social Audit Standards in 2017 to provide a uniform framework for conducting social audits across various social sector schemes.
2. The Andhra Pradesh Social Audit Rules 2006 established an independent Social Audit Society to facilitate the verification of records by beneficiaries at the village level.
3. Under the 14th Finance Commission recommendations, the devolution of funds to Panchayati Raj Institutions is linked to the maintenance of accounts and the publication of audit reports in the public domain.
How many of the statements given above are correct?
- Only one
- Only two
- All three
- None
Explanation: Statement 1 is correct. Statement 2 is correct. Statement 3 is correct.
Statement 1 is correct as the CAG issued the Social Audit Standards in 2017 to ensure uniformity and transparency in social audits. Statement 2 is correct because Andhra Pradesh pioneered the Social Audit Society (SAS) in 2006, setting the national benchmark for independent, community-led verification of MGNREGA records. Statement 3 is correct as the 14th Finance Commission mandated that for PRIs to receive performance grants, they must maintain accounts and place audit reports in the public domain to ensure financial accountability.
Consider the following statements regarding Judicial activism and the limits of administrative accountability:
1. The 1986 Environment Protection Act established the National Green Tribunal to handle environmental litigation and granted it the power to review administrative decisions under Article 226.
2. The Supreme Court of India in the 1981 S.P. Gupta v. Union of India case established the doctrine of locus standi to facilitate public interest litigation.
3. Section 20 of the MGNREGA Act 2005 provides for the conduct of social audits by the Gram Sabha to monitor the implementation of works.
How many of the statements given above are correct?
- Only one
- Only two
- All three
- None
Explanation: Statement 2 is correct. Statement 3 is correct. Statement 1 is incorrect.
Statement 1 is incorrect because the National Green Tribunal was established under the NGT Act, 2010, not the 1986 Environment Protection Act, and it does not derive its power from Article 226. Statement 2 is correct as the 1981 S.P. Gupta case relaxed the traditional rule of locus standi, allowing any member of the public to approach the court for public interest litigation. Statement 3 is correct because Section 17 of the MGNREGA Act, 2005 (not Section 20) mandates that the Gram Sabha conduct regular social audits to ensure transparency and accountability in the implementation of the scheme.
Consider the following statements regarding Ethics of data privacy in public audit processes:
1. The 2016 INTOSAI Abu Dhabi Declaration provides for the automatic declassification of audit data after ten years, and this timeframe applies to all sensitive socio-economic records held by the CAG.
2. The 2017 Supreme Court judgment in Justice K.S. Puttaswamy v. Union of India established that the state possesses a legitimate interest in data processing for the delivery of welfare benefits.
3. The 2005 Right to Information Act includes provisions for the creation of a National Data Audit Commission, and this commission oversees the anonymization of citizen records in social audit reports.
How many of the statements given above are correct?
- Only one
- Only two
- All three
- None
Explanation: Statement 2 is correct. Statement 1 is incorrect. Statement 3 is incorrect.
Statement 2 is correct as the Puttaswamy judgment (2017) affirmed that the state can process personal data for legitimate welfare delivery, provided it meets the triple test of legality, need, and proportionality. Statement 1 is incorrect because the INTOSAI Abu Dhabi Declaration (2016) focuses on the independence of Supreme Audit Institutions and does not mandate a ten-year automatic declassification rule for sensitive socio-economic records. Statement 3 is incorrect because the RTI Act, 2005, does not establish a National Data Audit Commission, nor does it contain specific statutory provisions for the anonymization of citizen records in social audit reports.
Consider the following statements regarding Performance auditing and value-for-money analysis:
1. Performance auditing methodology as defined by the 2014 INTOSAI guidelines refers to the systematic evaluation of financial statements to ensure that the 3Es are met during the annual budget cycle.
2. Performance audits conducted by the Supreme Audit Institution of India often utilize the 2014 Performance Auditing Guidelines to assess the achievement of program objectives.
3. The concept of the '3Es' framework was formally integrated into the United Kingdom's National Audit Act of 1983 to provide a structured approach for public value assessment.
How many of the statements given above are correct?
- Only one
- Only two
- All three
- None
Explanation: Statement 2 is correct. Statement 3 is correct. Statement 1 is incorrect.
Statement 1 is incorrect because performance auditing focuses on the 3Es (Economy, Efficiency, and Effectiveness) of program outcomes rather than the systematic evaluation of financial statements, which is the domain of financial/compliance auditing. Statement 2 is correct as the CAG of India, as a member of INTOSAI, aligns its performance audit frameworks with international standards to evaluate if government programs achieve their intended objectives. Statement 3 is correct because the UK National Audit Act 1983 formally empowered the Comptroller and Auditor General to examine the economy, efficiency, and effectiveness with which public resources are utilized.
Consider the following statements regarding Citizen Charters and service delivery standards:
1. The Department of Personnel and Training issued the 1997 guidelines on Citizen Charters, which established a national-level ombudsman office to oversee the enforcement of service standards in public offices.
2. The 73rd Constitutional Amendment Act provides for the constitution of Gram Sabhas, and the subsequent 2009 guidelines authorize these bodies to conduct social audits of all centrally sponsored schemes.
3. The Comptroller and Auditor General of India developed the Social Audit Standards in 2011, which apply to the financial auditing of private sector entities engaged in public-private partnership projects.
How many of the statements given above are correct?
- Only one
- Only two
- All three
- None
Explanation: Statement 1 is incorrect. Statement 2 is incorrect. Statement 3 is incorrect.
Statement 1 is incorrect because the 1997 guidelines focused on service delivery standards without establishing a national-level ombudsman for enforcement. Statement 2 is incorrect because while the 73rd Amendment empowers Gram Sabhas, the 2009 guidelines were specific to the MGNREGA scheme rather than all centrally sponsored schemes. Statement 3 is incorrect because the CAG's Social Audit Standards are designed for public sector and government-funded programs, not for the financial auditing of private sector entities.
Consider the following statements regarding Judicial activism and the limits of administrative accountability:
1. The 2013 Lokpal and Lokayuktas Act provides for the establishment of an ombudsman to inquire into allegations of corruption against public functionaries.
2. The 1973 Kesavananda Bharati judgment introduced the basic structure doctrine, which limits the scope of administrative and legislative power.
3. The 2005 Right to Information Act includes Section 4, which details the obligations of public authorities to maintain records for proactive disclosure.
How many of the statements given above are correct?
- Only one
- Only two
- All three
- None
Explanation: Statement 1 is correct. Statement 2 is correct. Statement 3 is correct.
All three statements are correct: The 2013 Lokpal and Lokayuktas Act established a statutory ombudsman to investigate corruption among public functionaries; the 1973 Kesavananda Bharati judgment established the basic structure doctrine, which acts as a constitutional check on the amending powers of the legislature and the scope of administrative action; and Section 4 of the 2005 RTI Act mandates that all public authorities proactively disclose information to ensure transparency and administrative accountability.
Consider the following statements regarding Right to Information Act and transparency in governance:
1. Section 4(1)(b) of the Right to Information Act lists 17 categories of information that public authorities are expected to publish proactively to reduce the need for formal requests.
2. The Right to Information Act, 2005 received the assent of the President of India on 15 June 2005 and became fully operational on 12 October 2005.
3. The Second Administrative Reforms Commission, in its first report titled 'Right to Information: Master Key to Good Governance', recommended the inclusion of political parties under the ambit of the Act.
How many of the statements given above are correct?
- Only one
- Only two
- All three
- None
Explanation: Statement 1 is correct. Statement 2 is correct. Statement 3 is correct.
Statement 1 is correct as Section 4(1)(b) mandates public authorities to maintain and proactively disclose 17 categories of information to ensure transparency. Statement 2 is correct because the RTI Act received Presidential assent on 15 June 2005 and became fully enforceable after 120 days on 12 October 2005. Statement 3 is correct as the Second ARC's first report emphasized that political parties are public authorities performing public functions and recommended their inclusion under the RTI Act's ambit.
Consider the following statements regarding Role of Comptroller and Auditor General in financial accountability:
1. The Comptroller and Auditor General of India serves a tenure of six years or until the age of 65, whichever occurs earlier, as per the 1971 Act.
2. The administrative expenses of the office of the Comptroller and Auditor General, including all salaries and pensions, are charged upon the Consolidated Fund of India.
3. Article 148 of the Indian Constitution provides for the appointment of the Comptroller and Auditor General by the President under his hand and seal.
How many of the statements given above are correct?
- Only one
- Only two
- All three
- None
Explanation: Statement 1 is correct. Statement 2 is correct. Statement 3 is correct.
Statement 1 is correct as the CAG (Duties, Powers and Conditions of Service) Act, 1971, mandates a tenure of six years or up to age 65. Statement 2 is correct because Article 148(6) ensures the independence of the office by charging all administrative expenses, including salaries and pensions, upon the Consolidated Fund of India. Statement 3 is correct as Article 148 explicitly empowers the President to appoint the CAG by warrant under his hand and seal, ensuring the office remains an independent constitutional authority.
Consider the following statements regarding Performance auditing and value-for-money analysis:
1. The Comptroller and Auditor General of India derives its authority for performance auditing from the CAG (Duties, Powers and Conditions of Service) Act of 1971.
2. Value-for-money analysis in public sector auditing typically evaluates the three Es: economy, efficiency, and effectiveness, as defined in the INTOSAI Auditing Standards.
3. The 1971 CAG Act provides for the establishment of the Public Accounts Committee, which reviews the findings of performance audits before they are presented to the President.
How many of the statements given above are correct?
- Only one
- Only two
- All three
- None
Explanation: Statement 1 is correct. Statement 2 is correct. Statement 3 is incorrect.
Statement 1 is correct as the CAG (DPC) Act, 1971 empowers the CAG to audit all receipts and expenditures of the Union and State governments, providing the legal basis for performance audits. Statement 2 is correct because INTOSAI standards define value-for-money auditing through the '3Es' framework: economy (minimizing input costs), efficiency (maximizing output per input), and effectiveness (achieving intended policy outcomes). Statement 3 is incorrect because the Public Accounts Committee is constituted under the Rules of Procedure and Conduct of Business in Lok Sabha, not the 1971 CAG Act, and the CAG's audit reports are submitted directly to the President for tabling in Parliament, not reviewed by the PAC beforehand.
Consider the following statements regarding E-governance as a medium for administrative accountability:
1. The National e-Governance Plan (NeGP), approved in 2006, encompasses 27 Mission Mode Projects aimed at enhancing administrative transparency through digital service delivery.
2. The Digital India initiative, introduced in 2015, includes the UMANG application for unified service access and incorporates the 2013 Lokpal Act as its primary legal framework for grievance redressal.
3. The Public Financial Management System (PFMS) tracks fund utilization across central schemes and functions under the direct administrative control of the NITI Aayog since its inception in 2015.
How many of the statements given above are correct?
- Only one
- Only two
- All three
- None
Explanation: Statement 1 is correct. Statement 2 is incorrect. Statement 3 is incorrect.
Statement 1 is correct as the NeGP, approved in 2006, aimed to digitize government services through 27 Mission Mode Projects to ensure transparency. Statement 2 is incorrect because while UMANG is part of Digital India, the Lokpal Act (2013) is not the primary legal framework for its grievance redressal; rather, it relies on the CPGRAMS portal. Statement 3 is incorrect because the PFMS functions under the Controller General of Accounts (CGA) in the Department of Expenditure, Ministry of Finance, not the NITI Aayog.
Consider the following statements regarding Role of Comptroller and Auditor General in financial accountability:
1. Section 13 of the Comptroller and Auditor General's (Duties, Powers and Conditions of Service) Act, 1971, governs the audit of all expenditure from the Consolidated Fund of India.
2. The Public Accounts Committee examines the audit reports of the Comptroller and Auditor General after they are laid before the Parliament under Article 151.
3. The Comptroller and Auditor General submits three separate audit reports to the President, relating to appropriation accounts, finance accounts, and public undertakings.
How many of the statements given above are correct?
- Only one
- Only two
- All three
- None
Explanation: Statement 1 is correct. Statement 2 is correct. Statement 3 is correct.
Statement 1 is correct as Section 13 of the 1971 Act mandates the CAG to audit all expenditure from the Consolidated Fund of India and the States. Statement 2 is correct because, under Article 151, the CAG submits reports to the President/Governor, which are then laid before the legislature and scrutinized by the Public Accounts Committee to ensure financial accountability. Statement 3 is correct as the CAG submits three distinct audit reports-Appropriation Accounts, Finance Accounts, and Public Sector Undertakings-to the President, who causes them to be laid before each House of Parliament.
Consider the following statements regarding Internal vs External audit frameworks in public sector:
1. The Social Audit process under the Mahatma Gandhi National Rural Employment Guarantee Act, 2005, involves the Gram Sabha verifying the records of expenditure against the physical progress of works executed at the village level.
2. The 73rd Constitutional Amendment Act, 1992, provides for the constitution of District Planning Committees, which oversee the internal audit of Panchayat funds and report directly to the State Governor.
3. The International Organization of Supreme Audit Institutions (INTOSAI) adopted the Lima Declaration in 1977, which establishes the fundamental principles for the independence of government auditing.
How many of the statements given above are correct?
- Only one
- Only two
- All three
- None
Explanation: Statement 1 is correct. Statement 3 is correct. Statement 2 is incorrect.
Statement 1 is correct as Section 17 of the MGNREGA Act mandates the Gram Sabha to conduct social audits to ensure transparency and accountability. Statement 3 is correct because the 1977 Lima Declaration is globally recognized as the Magna Carta of government auditing, emphasizing the necessity of independent Supreme Audit Institutions. Statement 2 is incorrect because while the 73rd Amendment mandates District Planning Committees (Article 243ZD), they are primarily responsible for consolidating development plans, not overseeing internal audits of Panchayat funds, which is typically governed by state-specific legislation.
Consider the following statements regarding Public accountability in the context of decentralized governance:
1. Section 17 of the MGNREGA Act 2005 formalizes the role of the Gram Sabha in conducting regular social audits of all projects implemented within the Gram Panchayat.
2. The 73rd Constitutional Amendment Act of 1992 provides the institutional framework for Gram Sabhas to conduct social audits of local development schemes.
3. The Meghalaya Community Participation and Public Services Social Audit Act 2017 represents the first state-level legislation in India to provide a legal basis for social audits across multiple government departments.
How many of the statements given above are correct?
- Only one
- Only two
- All three
- None
Explanation: Statement 1 is correct. Statement 2 is correct. Statement 3 is correct.
Statement 1 is correct as Section 17 of the MGNREGA Act, 2005, mandates Gram Sabhas to monitor the execution of works and conduct social audits. Statement 2 is correct because the 73rd Constitutional Amendment Act, 1992, empowered Gram Sabhas as the foundational unit of decentralized governance, providing the constitutional basis for local oversight of development schemes. Statement 3 is correct as the Meghalaya Community Participation and Public Services Social Audit Act, 2017, was indeed the first legislation in India to institutionalize social audits across various government departments and schemes, moving beyond the scope of a single act like MGNREGA.
Consider the following statements regarding Conflict of interest in public-private partnerships:
1. The 2008 National PPP Policy provides for the establishment of a dedicated PPP Cell within the Ministry of Finance, which serves as the final appellate authority for resolving disputes between private concessionaires and state agencies.
2. The 2013 Companies Act, under Section 184, introduces a disclosure mechanism for directors regarding their interest in any contract or arrangement with a body corporate, which serves as a primary safeguard against conflict of interest in public-private partnership projects.
3. The 2011 Public Procurement Bill includes provisions for the mandatory publication of conflict of interest declarations by private bidders, and this requirement was integrated into the General Financial Rules in 2012.
How many of the statements given above are correct?
- Only one
- Only two
- All three
- None
Explanation: Statement 2 is correct. Statement 1 is incorrect. Statement 3 is incorrect.
Statement 2 is correct as Section 184 of the Companies Act, 2013, mandates that directors disclose their interest in contracts to prevent conflicts. Statement 1 is incorrect because the 2008 National PPP Policy does not establish the Ministry of Finance as an appellate authority for disputes; instead, PPP cells are advisory, and disputes are typically resolved through arbitration or courts. Statement 3 is incorrect because the 2011 Public Procurement Bill was never enacted into law, and its provisions regarding mandatory conflict declarations were not integrated into the General Financial Rules in 2012.
Consider the following statements regarding Conflict of interest in public-private partnerships:
1. The 2017 Model Concession Agreement for highway projects provides for an independent auditor appointment process, and this framework was first implemented during the 2009 North-South Corridor expansion phase.
2. The 2005 Right to Information Act includes provisions for the automatic disclosure of private partner financial records in infrastructure projects, which the Supreme Court upheld in the 2011 Namit Sharma case as a fundamental right.
3. The 2015 NITI Aayog guidelines on Public-Private Partnerships encompass a cooling-off period for retired government officials, which was extended to five years following the 2018 amendment to the Civil Services Conduct Rules.
How many of the statements given above are correct?
- Only one
- Only two
- All three
- None
Explanation: Statement 1 is incorrect. Statement 2 is incorrect. Statement 3 is incorrect.
Statement 1 is incorrect because the 2017 Model Concession Agreement is a later framework, and the North-South Corridor expansion phase began much earlier, making the chronological link factually inaccurate. Statement 2 is incorrect as the RTI Act, 2005 does not mandate automatic disclosure of private financial records, and the Namit Sharma case (2013) dealt with the qualifications of Information Commissioners, not private partner disclosure. Statement 3 is incorrect because NITI Aayog guidelines are advisory rather than statutory, and there has been no 2018 amendment to the Civil Services Conduct Rules extending the cooling-off period for private sector employment to five years.
Consider the following statements regarding Institutional mechanisms for legislative oversight:
1. The Public Accounts Committee functions under the chairmanship of a member from the ruling party, a practice formalized by the 1967 convention to ensure alignment with government policy.
2. The Committee on Public Undertakings, created in 1964 based on the recommendations of the Krishna Menon Committee, examines the reports and accounts of public sector enterprises.
3. The Estimates Committee was established following the 1950 recommendations of the First Administrative Reforms Commission to ensure the economy and efficiency in public expenditure.
How many of the statements given above are correct?
- Only one
- Only two
- All three
- None
Explanation: Statement 2 is correct. Statement 1 is incorrect. Statement 3 is incorrect.
Statement 2 is correct as the Committee on Public Undertakings was established in 1964 based on the Krishna Menon Committee's recommendations to oversee public sector enterprises. Statement 1 is incorrect because, since 1967, the convention dictates that the Chairman of the Public Accounts Committee must be from the opposition party to ensure impartial scrutiny. Statement 3 is incorrect because the Estimates Committee was first established in 1950 based on the recommendation of John Matthai, the then Finance Minister, not the First Administrative Reforms Commission, which was formed much later in 1966.
Consider the following statements regarding Right to Information Act and transparency in governance:
1. The Official Secrets Act of 1923 was amended in 2005 to provide that in the event of any inconsistency between its provisions and the Right to Information Act, the former prevails regarding matters of national security.
2. Under the Right to Information Act, the Central Information Commission is empowered to impose a penalty of 250 rupees per day on a Public Information Officer for delays in furnishing information, up to a maximum of 25,000 rupees.
3. The Supreme Court of India, in the case of Raj Narain vs State of Uttar Pradesh (1975), established that the people of this country have a right to know every public act, which forms the judicial basis for the Right to Information.
How many of the statements given above are correct?
- Only one
- Only two
- All three
- None
Explanation: Statement 2 is correct. Statement 3 is correct. Statement 1 is incorrect.
Statement 1 is incorrect because Section 22 of the RTI Act, 2005, explicitly grants it an overriding effect over the Official Secrets Act, 1923, in case of any inconsistency. Statement 2 is correct as Section 20(1) of the RTI Act mandates a penalty of Rs. 250 per day, capped at Rs. 25,000, for PIOs who fail to provide information without reasonable cause. Statement 3 is correct because the landmark 1975 Raj Narain case established that the right to information is derived from the right to freedom of speech and expression under Article 19(1)(a) of the Constitution.
Consider the following statements regarding Conflict of interest in public-private partnerships:
1. The 1999 Prevention of Corruption Act includes provisions for the criminalization of private sector influence in government procurement, and this was further strengthened by the 2014 Lokpal and Lokayuktas Act implementation.
2. The 2012 CAG report on the Delhi International Airport Limited project refers to the revenue-sharing model, and this specific audit finding led to the immediate dissolution of the Public-Private Partnership Appraisal Committee.
3. The 2016 Insolvency and Bankruptcy Code allows for the participation of private entities in public infrastructure, and the code provides for the total immunity of project officers from conflict of interest investigations during the resolution process.
How many of the statements given above are correct?
- Only one
- Only two
- All three
- None
Explanation: Statement 1 is incorrect. Statement 2 is incorrect. Statement 3 is incorrect.
Statement 1 is incorrect because the Prevention of Corruption Act was enacted in 1988, not 1999, and neither it nor the 2014 Lokpal Act explicitly criminalizes 'private sector influence' in the manner described. Statement 2 is false because while the 2012 CAG report did criticize the DIAL revenue-sharing model, it did not lead to the dissolution of the Public-Private Partnership Appraisal Committee (PPPAC), which remains a functional body. Statement 3 is incorrect as the Insolvency and Bankruptcy Code (IBC) focuses on corporate insolvency resolution and does not grant project officers total immunity from conflict of interest investigations; in fact, Section 29A of the IBC specifically restricts certain persons from participating in the resolution process to prevent conflicts.
Consider the following statements regarding Citizen Charters and service delivery standards:
1. The Sevottam model, introduced by the Department of Administrative Reforms and Public Grievances in 2006, focuses on the three modules of Citizen Charter, Public Grievance Redressal, and Service Delivery Capability.
2. The National Informatics Centre launched the Centralized Public Grievance Redress and Monitoring System in 2007, which functions as a decentralized platform for state-level service delivery tracking.
3. The Right to Information Act of 2005 facilitates social audits by empowering citizens to access records, which serves as a foundational tool for monitoring the implementation of the Mahatma Gandhi National Rural Employment Guarantee Act.
How many of the statements given above are correct?
- Only one
- Only two
- All three
- None
Explanation: Statement 1 is correct. Statement 3 is correct. Statement 2 is incorrect.
Statement 1 is correct as the Sevottam model (2006) provides a framework for excellence in public service delivery through the three pillars of Citizen Charter, Grievance Redressal, and Service Delivery Capability. Statement 3 is correct because the RTI Act, 2005, mandates transparency, enabling social audits that are legally institutionalized under Section 17 of the MGNREGA to ensure accountability. Statement 2 is incorrect because CPGRAMS is a centralized, web-based portal developed by the Department of Administrative Reforms and Public Grievances (DARPG) and the National Informatics Centre, not a decentralized platform for state-level tracking.
Consider the following statements regarding Social audit and the prevention of corruption:
1. The Right to Information Act, 2005, contains Section 4(1)(b), which provides for the suo motu disclosure of information and is linked to the 2009 guidelines for conducting social audits in the Public Distribution System.
2. The 73rd Constitutional Amendment Act introduced Article 243G, which provides for the transfer of powers to Panchayats and includes the establishment of a National Social Audit Council under the Ministry of Finance.
3. The National Food Security Act, 2013, includes Section 28, which provides for the establishment of State Food Commissions and designates the District Collector as the primary officer responsible for conducting quarterly social audits.
How many of the statements given above are correct?
- Only one
- Only two
- All three
- None
Explanation: Statement 1 is incorrect. Statement 2 is incorrect. Statement 3 is incorrect.
Statement 1 is incorrect because while Section 4(1)(b) of the RTI Act mandates proactive disclosure, it is not explicitly linked to the 2009 PDS guidelines, which were issued under the PDS (Control) Order. Statement 2 is incorrect because Article 243G empowers Panchayats, but the National Social Audit Council is not established under the Ministry of Finance; rather, social audit standards are governed by the Ministry of Rural Development. Statement 3 is incorrect because Section 28 of the NFSA, 2013, mandates social audits to be conducted by the Gram Sabha or local bodies, not the District Collector, and the Act does not designate the Collector as the primary officer for this specific task.
Consider the following statements regarding Transparency International’s Corruption Perception Index methodology:
1. The index relies on a weighted average of public opinion polls and government-reported audit findings to determine the final ranking of each participating nation.
2. The 2023 Corruption Perceptions Index utilizes a scale of zero to one hundred, where a score of zero indicates a country is perceived as highly corrupt.
3. The methodology for the Corruption Perceptions Index incorporates surveys from institutions such as the World Bank and the World Economic Forum to evaluate public sector integrity.
How many of the statements given above are correct?
- Only one
- Only two
- All three
- None
Explanation: Statement 2 is correct. Statement 3 is correct. Statement 1 is incorrect.
Statement 1 is incorrect because the CPI is based exclusively on expert assessments and business executive surveys, explicitly excluding government-reported audit findings to avoid bias. Statement 2 is correct as the index uses a standardized scale of 0 (highly corrupt) to 100 (very clean) to rank 180 countries and territories. Statement 3 is correct because the methodology aggregates data from 13 independent sources, including the World Bank's Country Policy and Institutional Assessment and the World Economic Forum's Executive Opinion Survey, to measure perceived public sector corruption.
Consider the following statements regarding Ethics of discretionary power in public administration:
1. The Supreme Court of India in the 1979 Maneka Gandhi v. Union of India judgment established that discretionary power exercised by public officials is subject to the test of reasonableness and non-arbitrariness.
2. The 2013 Lokpal and Lokayuktas Act provides for the inquiry of public servants, and it encompasses the jurisdiction of the judiciary to review discretionary decisions made by the Prime Minister in matters of national security.
3. The 2nd Administrative Reforms Commission, in its 12th report titled 'Citizen Centric Administration' submitted in 2009, emphasized that discretionary power often leads to administrative corruption if not guided by clear guidelines.
How many of the statements given above are correct?
- Only one
- Only two
- All three
- None
Explanation: Statement 1 is correct. Statement 3 is correct. Statement 2 is incorrect.
Statement 1 is correct as the Maneka Gandhi judgment (1978) established that any exercise of discretionary power must be reasonable, fair, and non-arbitrary under Article 14. Statement 3 is correct because the 2nd ARC's 12th report explicitly identifies the lack of clear guidelines for discretionary power as a primary driver of administrative corruption. Statement 2 is incorrect because the Lokpal and Lokayuktas Act, 2013, specifically excludes the Prime Minister from jurisdiction regarding allegations related to international relations, external and internal security, public order, atomic energy, and space.
Consider the following statements regarding Social audit in MGNREGA implementation:
1. Under the MGNREGA guidelines, the social audit report is presented in a public meeting where the Gram Sabha discusses the findings and identifies discrepancies.
2. The 2005 Act includes provisions for a district-level ombudsman to conduct social audits, and this office was established under the 2009 amendment to the legislation.
3. The Ministry of Rural Development issued the Social Audit Rules in 2011 to formalize the process of verifying expenditure against physical progress on the ground.
How many of the statements given above are correct?
- Only one
- Only two
- All three
- None
Explanation: Statement 1 is correct. Statement 3 is correct. Statement 2 is incorrect.
Statement 1 is correct as the MGNREGA Audit of Scheme Rules, 2011, mandates that social audit findings be presented and discussed in a Gram Sabha meeting to ensure transparency. Statement 3 is correct because the Ministry of Rural Development notified the MGNREGA Audit of Scheme Rules in 2011 to provide a legal framework for conducting social audits. Statement 2 is incorrect because, while the 2005 Act mandates social audits, the office of the Ombudsman was established through the MGNREGA Operational Guidelines (2009) and later formalised under the 2012 Ombudsman Rules, not as a body tasked with conducting the social audits themselves.
Consider the following statements regarding Legislative committees and parliamentary control over executive:
1. The Committee on Estimates, first constituted in 1950 on the recommendation of John Matthai, has 30 members drawn from the Lok Sabha for a term of one year.
2. The Public Accounts Committee, established in 1921 under the Government of India Act 1919, consists of 22 members with 15 from the Lok Sabha and 7 from the Rajya Sabha.
3. The Comptroller and Auditor General of India submits three audit reports to the President, which are subsequently laid before both Houses of Parliament under Article 151 of the Constitution.
How many of the statements given above are correct?
- Only one
- Only two
- All three
- None
Explanation: Statement 1 is correct. Statement 2 is correct. Statement 3 is correct.
Statement 1 is correct as the Estimates Committee was established in 1950 based on the recommendation of then Finance Minister John Matthai, comprising 30 members solely from the Lok Sabha. Statement 2 is correct because the Public Accounts Committee originated in 1921 under the GOI Act 1919 and maintains a strength of 22 members (15 Lok Sabha, 7 Rajya Sabha). Statement 3 is correct as Article 151 mandates the CAG to submit three audit reports-on appropriation accounts, finance accounts, and public undertakings-to the President, who causes them to be laid before both Houses of Parliament.