Q. Consider the following statements regarding the Controller General of Accounts (CGA):
  1. The CGA functions under the Ministry of Finance, Government of India.
  2. The CGA is classified as a constitutional body under the Indian Constitution.
Which of the above statements is/are correct?

Answer: Only 1
Notes: The Controller General of Accounts (CGA) works under the Ministry of Finance and is the apex accounting authority of the Central Government. However, it is not a constitutional body; it is a statutory position deriving its mandate from rules made under Article 150 of the Constitution, but it is not itself established by the Constitution.
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📌 Question Number: 105 in Constitutional, Statutory, Non-statutory and Quasi-judicial Bodies in the above course in App.