Syllabus

• Prelims – IMPORTANT EVENTS

Context: The 42nd edition of the Sharjah International Book Fair (SIBF) is currently underway.

Background:-

• The current edition of SIBF features an impressive participation of 2,033 publishers representing 109 countries.
• The India Pavilion is a vibrant and bustling hub at the book fair, representing the rich literary diversity of the country

About Sharjah International Book Fair 2023:-

• Date: 1- 12^th ,November,2023.
• Organized by: Sharjah Book Authority (SBA).
• Venue: Sharjah Expo Centre, UAE. (CEPA between India and the UAE)
• Theme: “We Speak Books”
• The 12-day agenda is a comprehensive cultural, creative, and entertaining extravaganza.
• Over 1,700 activities are being led by 215 guests hailing from 69 countries, catering to a wide range of interests and age groups.
• A highlight of the event is the participation of 600 authors who are present to sign their latest works.
• South Korea is taking centre stage as the Guest of Honour at SIBF this year.
• The festival is shining a spotlight on South Korea’s unique knowledge and cultural landscape, covering literature, art, technology, and culture.

Historical Background:-

• The 10-day event which started in 1982 under the patronage of His Highness Dr Sheikh Sultan bin Muhammad Al-Qasimi, is a leading literary event that profiles the written work throughout the Middle East, Asia and Africa.
• The book fair is considered to be the 3rd largest fair in the world and saw 2.4 million visitors attend in 2021.
• The event also features a lineup of book signings, workshops and panel discussions.

Significance:-

• It has been reported that UK and European publishers who attended past Sharjah International Book Fairs, said the fair had brought in new business opportunities for them.

MUST READ: India-UAE relations

SOURCE: AIR

PREVIOUS YEAR QUESTIONS

Q.1) Consider the following countries : (2023)

1. Bulgaria
2. Czech Republic
3. Hungary
4. Latvia
5. Lithuania
6. Romania

How many of the above-mentioned countries share a land border with Ukraine?

1. Only two
2. Only three
3. Only four
4. Only five

Q.2) The term “Levant” often heard in the news roughly corresponds to which of the following regions? (2022)

1. Region along the eastern Mediterranean shores
2. The region along North African shores stretches from Egypt to Morocco
3. The region along the Persian Gulf and Horn of Africa
4. The entire coastal areas of the Mediterranean Sea

Syllabus

• Prelims – IMPORTANT INSTITUTIONS

Context: Recently, the Directorate General of Civil Aviation (DGCA) has issued a show cause notice to Air India.

Background:-

• In order to ensure compliance of passenger-centric CARs, DGCA has been carrying out inspections of scheduled domestic airlines, at various major airports since May this year.
• During the inspections, it was found that Air India was not complying with the provisions of the relevant CAR.

About Directorate General of Civil Aviation (DGCA):-

• Ministry: Ministry of Civil Aviation.
• HQ: New Delhi
• The Directorate General of Civil Aviation is an attached office of the Ministry of Civil Aviation.
• It has regional offices in various parts of India.

Functions of the DGCA:-

• It is the regulatory body in the field of Civil Aviation primarily dealing with safety issues.
• It is responsible for the regulation of air transport services to/from/within India and for the enforcement of civil air regulations, air safety and airworthiness standards.
• It is responsible for the Registration of civil aircraft.
• It is responsible for the Certification of airports.
• It is responsible for the Licensing of pilots, aircraft maintenance engineers, air traffic controllers and flight engineers, and conducting examinations and checks for that purpose.
• It is responsible for promoting indigenous design and manufacture of aircraft and aircraft components by acting as a catalytic agent.
• It is responsible for approving training programmes of operators for carriage of dangerous goods, issuing authorizations for carriage of dangerous goods, etc.
• It also coordinates all regulatory functions with the International Civil Aviation Organization.

Aviation Safety Ranking:-

• In 2022, the DGCA made a significant leap in the International Civil Aviation Organization’s coordinated validation mission (or audit) that was conducted in November 2022.
• As a result, India’s effective implementation score has risen from the previous 69.95% to nearly 85.49%, thereby changing India’s Safety Oversight rank from 102 to 48, among the 193 contracting states.

MUST READ: Reforms in the Civil Aviation Industry

SOURCE: AIR

PREVIOUS YEAR QUESTIONS

Q.1) With reference to Central Bank digital currencies, consider the following statements : (2023)

1. It is possible to make payments in a digital currency without using the US dollar or SWIFT system.
2. A digital currency can be distributed with a condition programmed into it such as a timeframe for spending it.

Which of the statements given above is/are correct?

1. 1 only
2. 2 only
3. Both 1 and 2
4. Neither 1 nor 2

Q.2) In India, which one of the following compiles information on industrial disputes, closures, retrenchments and lay-offs in factories employing workers? (2022)

1. Central Statistics Office
2. Department for Promotion of Industry and Internal Trade
3. Labour Bureau
4. National Technical Manpower Information System

Syllabus

• Prelims – GEOGRAPHY

Context: Recently, Horn of Africa faced deadly floods due to El Nino-linked ‘above average’ rains.

Background:-

• Several people in the Greater Horn of Africa are feared dead, property worth millions destroyed and populations displaced due to heavy rainfall in the region, according to officials.

About Horn of Africa:-

IMAGE SOURCE: iStock

• Countries: Somalia, Ethiopia, Eritrea and Djibouti.
• Location: northeast of the African
• It lies along the southern boundary of the Red Sea.
• It extends hundreds of kilometers into the Guardafui Channel, the Gulf of Aden, and the Indian Ocean.
• It is equidistant from the equator and the Tropic of Cancer.
• It extends out into the Arabian Sea for hundreds of kilometres.
• It is located along the south of the Gulf of Aden.
• The Horn of Africa is a UNESCO Biodiversity Hotspot and one of the two entirely arid ones.
  • Biodiversity Hotspot: To qualify as a biodiversity hotspot, an area must meet two strict criteria:-
  • Contain at least 1,500 species of vascular plants found nowhere else on Earth (known as “endemic” species).
  • Have lost at least 70 per cent of its primary native vegetation.
• The Greater Horn of Africa region includes Burundi, Djibouti, Eritrea, Ethiopia, Kenya, Rwanda, Somalia, South Sudan, Sudan, Tanzania, and Uganda.

 About the El Nino:-

IMAGE SOURCE: IASBABA

• El Nino is the warming of seawater in the central-east Equatorial Pacific that occurs every few years.
• During El Niño, surface temperatures in the equatorial Pacific rise, and trade winds ,east-west winds that blow near the Equator weaken.
• Normally, easterly trade winds blow from the Americas towards Asia.
• Due to El Niño, they falter and change direction to turn into westerlies, bringing warm water from the western Pacific towards the Americas.
• It occurs every 3-6 years.
• It lasts for about 9-12 months.
• It can cause droughts, flooding, and changes in temperature.
• It can lead to below-normal rainfall, which affects India’s agricultural sector.

Impacts of El Nino:-

• Disruptions in the food chain
• Disruptions in the overall ecosystem
• Warm waters also carry tropical species towards colder areas, disrupting multiple ecosystems.
• Alterations in wind and weather patterns

MUST READ: India-Africa: Challenges & Way Ahead

SOURCE: DOWN TO EARTH

PREVIOUS YEAR QUESTIONS

Q.1) Which one of the lakes of West Africa has become dry and turned into a desert? (2022)

1. Lake Victoria
2. Lake Faguibine
3. Lake Oguta
4. Lake Volta

Q.2) With reference to the ‘Indian Ocean Dipole (IOD)’ sometimes mentioned in the news while forecasting the Indian monsoon, which of the following statements is/are correct (2017)

1. The IOD phenomenon is characterized by a difference in sea surface temperature between the tropical Western Indian Ocean and the tropical Eastern Pacific Ocean.
2. An IOD phenomenon can influence an El Nino’s impact on the monsoon.

Select the correct answer using the code given below:

1. 1 only
2. 2 only
3. Both 1 and 2
4. Neither 1 nor 2

Syllabus

• Prelims –POLITY

Context: Recently, National Human Rights Commission (NHRC) Chairperson Justice Arun Mishra addressed the 14th International Conference of the National Human Rights Institutions (NHRIs).

About the 14th International Conference of the National Human Rights Institutions (NHRIs):-

• Date: 6-8 November 2023.
• Venue: Copenhagen, Denmark.
• Theme:‘Torture and other ill-treatment, The role of NHRIs’.
• Justice Mishra stressed Cooperation to make societies more humane and civil to eradicate the menace of torture where often victims are poor and hapless individuals.
• He added that to effectively address the practice of torture, prosecution of perpetrators and disciplinary action is non-negotiable with transparency in police actions and places of detention.
• Justice Mishra also said that Public Interest Litigation in courts and suo motu cognizance by the NHRC are unique instruments to ensure justice for the victims.
• He added that NHRIs owe not only to present but also future generations to take effective steps to prevent torture.

About the National Human Rights Commission (NHRC):-

• Established: 1993.
• HQ: New Delhi.
• NHRC is a statutory body established under the Protection of Human Rights Act (PHRA), 1993.
• The Act also provides for the creation of the State Human Rights Commission (SHRC) as well.
  • State Human Rights Commission: It is charged with the protection of Human Rights or investigating any violations that occur within their respective state.

Historical Background:-

• NHRC was established in conformity with the Paris Principles.
• Paris Principles: adopted for the promotion and protection of human rights in Paris in 1991. It was endorsed by the General Assembly of the United Nations in 1993.

Composition of NHRC:-

• It is a multi-member body.
• It consists of a chairperson, five full-time Members, and seven deemed Members.
• Chairperson: a retired chief justice of India or a judge of the Supreme Court.

Appointments:-

• The chairman and members are appointed by the President on the recommendations of a six-member committee consisting of:-
  • Prime Minister (head)
  • Speaker of the Lok Sabha
  • Deputy Chairman of the Rajya Sabha
  • Leaders of the Opposition in both Houses of Parliament
  • Union Home Minister.
• Term: three years or until they attain the age of 70 years, whichever is earlier.
• Removal: The president can remove them from office under specific circumstances.
  • They can be removed only on the charges of proven misbehaviour or incapacity if proved by an inquiry conducted by a Supreme Court Judge.

Functions of NHRC:-

• To investigate the violation of human rights.
• To prevent a human rights violation.
• To conduct research about human rights.
• To create awareness campaigns through various mediums, and encourage the work of non-governmental organizations (NGOs).
  • NGO: a group that functions independently of any government.
• It is the watchdog of human rights in the country.

MUST READ: New Chairman of the National Human Rights Commission (NHRC) appointed

SOURCE: AIR

PREVIOUS YEAR QUESTIONS

Q.1) With reference to India, consider the following statements: (2021)

1. Judicial custody means an accused is in the custody of the concerned magistrate and such an accused is locked up in a police station, not in jail.
2. During judicial custody, the police officer in charge of the case is not allowed to interrogate the suspect without the approval of the court.

Which of the statements given above is/are correct?

1. 1 only
2. 2 only
3. Both 1 and 2
4. Neither 1 nor 2

Q.2)  In India, Judicial Review implies:- (2017)

1. The power of the Judiciary to pronounce upon the constitutionality of laws and executive orders.
2. The power of the Judiciary to question the wisdom of the laws enacted by the Legislatures.
3. The power of the Judiciary to review all the legislative enactments before the President assents to them.
4. The power of the Judiciary to review its own judgments given earlier in similar or different cases.

Syllabus

• Prelims – INTERNATIONAL RELATIONS

Context: Recently held G-7 meeting appealed for humanitarian pauses in Gaza.

Background:-

• Foreign Ministers who met in Tokyo seek the release of hostages and a return to a ‘broader peace process’, and offer to draw up long-term solutions.

About G-7:-

IMAGE SOURCE: WorldAtlas

• G7 stands for “Group of Seven” industrialized nations.
• This intergovernmental organization was formed in 1997.
• Headquarters: The G-7 does not have a formal constitution or a fixed headquarters.
• Membership: United States, Canada, France, Germany, Italy, Japan and the United Kingdom.

Origin:-

• The G7 draws its roots from a meeting between the current G7 members, excluding Canada that took place in
• At the time, the global economy was in a state of recession due to the OPEC oil embargo.
• As the energy crisis was escalating, the US decided that it would be beneficial for the large players on the world stage to coordinate with each other on macroeconomic initiatives.
• The bloc meets annually to discuss issues of common interest like global economic governance, international security and energy policy.
• The decisions taken by leaders during annual summits are non-binding.
• Members share common values like democracy, respect for human rights and fundamental freedoms, free markets, and respect for international law.
• The G7 is an intergovernmental association made up of countries that have the world’s biggest, most developed economies.
• The G7 was previously called the G8 until Russia was expelled from the group.
• The G7 does not include some of the world’s biggest economies, such as China, Brazil, and India.

Significance:-

• Economic Significance: The G7 nations account for close to 60 per cent of global net wealth.

MUST READ: G-7 and India

SOURCE: THE HINDU

PREVIOUS YEAR QUESTIONS

Q1.) In which one of the following groups are all four countries members of G20? (2020)

1. Argentina, Mexico, South Africa and Turkey.
2. Australia, Canada, Malaysia and New Zealand.
3. Brazil, Iran, Saudi Arabia and Vietnam.
4. Indonesia, Japan, Singapore and South Korea.

Q2.) Which of the following is NOT a member of the Gulf Cooperation Council? (2016)

1. Iran
2. Saudi Arabia
3. Oman
4. Kuwait

Syllabus

• Prelims – IMPORTANT DAYS

Context: Indian Technical and Economic Cooperation Day was celebrated recently.

Key highlights of the event:-

• Date: 07 November, 2023
• Venue: Dhaka, Bangladesh.
• Organized by: High Commission of India in Dhaka in collaboration with the ITEC Alumni Association of Bangladesh (IAAB).
• The High Commission of India in Dhaka organized a function in collaboration with the ITEC Alumni Association of Bangladesh (IAAB), to celebrate ITEC Day.
• September 15 has been designated as ITEC Day.
• Bangladesh’s Agriculture Minister Dr. Muhammad Abdur Razzaque graced the occasion as the Chief Guest.
• Around 180 ITEC alumni from all walks of life, besides distinguished guests, attended the event.
• Some of the distinguished ITEC alumni also shared their training experiences with the audience.
• A small cultural event culminated in the programme.

About Indian Technical and Economic Cooperation Day:-

• Institution: 1964.
• ITEC is a flagship programme of the Government of India.
• It was instituted in 1964 as part of India’s Development Assistance Programme.
• The Indian Technical and Economic Cooperation (ITEC) Programme was instituted by a decision of the Indian Cabinet on 15 September 1964 as a bilateral programme of assistance of the Government of India.

Features:-

• The ITEC Programme is essentially bilateral in nature.
• However, in recent years, ITEC resources have also been used for cooperation programmes conceived in regional and inter-regional contexts such as the Economic Commission for Africa, Commonwealth Secretariat, UNIDO, Group of 77 and G-15.
• It has been offering the benefit of India’s development experience and technological progress to more than 160 countries across the globe.
• Every year, more than 10,000 training slots are offered to ITEC partner countries for training courses in premier Indian Institutes in various areas like Agriculture, Accounts, Audit, Good Governance Practices, Management, Small and Medium Enterprises, Rural Development, Public Health, Parliamentary Affairs, Judiciary, Election Management, IT, Data Analytics, Remote Sensing, Renewable Energy etc.
• To date, more than 5,000 young Bangladeshi professionals have undergone such courses in India under the ITEC programmes.

Components of the ITEC/SCAAP Programme:-

• Training (civilian and defence) in India of nominees from ITEC partner countries
• Projects and project-related activities such as feasibility studies and consultancy services (India’s cyber infrastructure)
• Deputation of Indian experts abroad
• Study Tours
• Gifts/Donations of equipment at the request of ITEC partner countries and
• Aid for Disaster Relief.

Significance:-

• The decision regarding setting up the ITEC programme was predicated on the underlying belief that “it was necessary to establish relations of mutual concern and inter-dependence based not only on commonly held ideals and aspirations but also on solid economic foundations.
• Technical and economic cooperation was considered to be one of the essential functions of an integrated and imaginative foreign policy.”

MUST READ: International Solar Alliance

SOURCE: AIR

PREVIOUS YEAR QUESTIONS

Q.1) Consider the following pairs: (2020)

International agreement/ set-up Subject

1. Alma-Ata Declaration – Healthcare of the people
2. Hague Convention – Biological and Chemical Weapons
3. Talanoa Dialogue – Global Climate Change
4. Under2 Coalition – Child Rights

Which of the pairs given above is/are correctly matched?

1. 1 and 2 only
2. 4 only
3. 1 and 3 only
4. 2,3 and 4 only

Q.2) Which of the following gives the ‘Global Gender Gap Index’ ranking to the countries of the world? (2017)

1. World Economic Forum
2. UN Human Rights Council
3. UN Women
4. World Health Organization

Syllabus

• Mains – GS III: Environment

As the climate crisis intensifies, two possibilities exist.

1. Adaptation – Adaptation is the proactive response to climate change, the art of survival by which communities and countries make deliberate choices to prepare for and cope with climate related challenges.
2. ‘Loss And Damage’ (L&D)- L&D represents the irreversible consequences of climate change, impacts that can’t be avoided or mitigated through adaptation efforts. They encompass the real losses that extend beyond monetary value and cut to the core of human rights and well-being. L&D includes economic losses, human casualties, and the degradation of ecosystems and cultural heritage.

What Is Loss and Damage Fund?

• L&D fund was created to provide financial and technical assistance to economically developing nations that were incurring L&D due to climate change.
• This is call for affluent nations to acknowledge their accountability for historic pollution, which elevated the world’s average surface temperature by more than 1 degree Celsius and is currently inflicting damage worldwide, but especially in the poorest nations.
• At the 19th Conference of the Parties (COP 19) to the United Nations Framework Convention on Climate Change (UNFCCC) in Warsaw, Poland, in 2013, representatives of member countries formally agreed to establish the L&D fund.
• However, during the 2021 COP26 climate summit in Glasgow, a 3-year task force was established to consider a funding arrangement for loss and damage.

Significance Of Loss and Damage Fund

• Equity and justice: A loss and damage fund helps address the ethical and moral imperative of aiding those who are least responsible for causing climate change but are suffering its most severe consequences.
• Climate adaptation limitations: While efforts are made to mitigate climate change through emissions reductions, adaptation measures to cope with its effects, particularly for extreme events like hurricanes, droughts, and floods, have limitations. A loss and damage fund provides a safety net for communities that cannot fully adapt to these impacts, ensuring that they receive support when adaptation alone is insufficient.
• Climate justice in international agreements: The concept of a loss and damage fund has gained prominence in international climate negotiations, such as the United Nations Framework Convention on Climate Change (UNFCCC). It underscores the principles of common but differentiated responsibilities, recognizing that historically high emitters have a responsibility to assist those disproportionately affected by climate change. This is an important element in ensuring equitable global climate agreements.
• Risk reduction and resilience building: A loss and damage fund can support risk reduction and resilience-building efforts in vulnerable regions. This includes investments in infrastructure, early warning systems, disaster preparedness, and community-based adaptation projects that can help reduce future losses and damages.

Concerns Regarding the Fund

• The unwillingness of wealthy nations to fulfil intended commitments undermines faith in global climate negotiations and hampers the cooperative spirit necessary to address climate change. As far as future COP negotiations are concerned, it only commits to creating a fund and leaves it up to discussion how it will be set up and, most importantly, who will contribute to it.
• Beyond the immediate diplomatic and trust-related repercussions, the watering down of the L&D fund has wide-reaching implications. It threatens climate justice and exacerbates the suffering of vulnerable communities in developing nations.
• While there have been nominal commitments by certain countries to donate to such a fund, the estimated L&D is already over USD 500 billion.
• There is no agreement yet on what counts as “loss and damage” caused by climate change which could include infrastructure damage, property damage, and cultural assets whose value is hard to quantify.
• Climate funding so far has focused mostly on cutting carbon dioxide emissions in an effort to curb global warming, while about a third of it has gone toward projects to help communities adapt to future impacts.

India’s Related Initiatives

National Adaptation Fund for Climate Change (NAFCC)

• It was established in 2015 to meet the cost of adaptation to climate change for the State and Union Territories of India that are particularly vulnerable to the adverse effects of climate change.

National Clean Energy Fund

• The Fund was created to promote clean energy, and funded through an initial carbon tax on the use of coal by industries.
• It is governed by an Inter-Ministerial Group with the Finance Secretary as the Chairman.
• Its mandate is to fund research and development of innovative clean energy technology in the fossil and non-fossil fuel-based sectors.

National Adaptation Fund

• The fund was established in 2014 with a corpus of Rs. 100 crores with the aim of bridging the gap between the need and the available funds.
• The fund is operated under the Ministry of Environment, Forests, and Climate Change (MoEF&CC).

Conclusion

Addressing these issues in the implementation of loss and damage funds requires international cooperation, careful negotiation, transparency, and a commitment to equity and justice. It’s an ongoing process as the international community grapples with the evolving challenges posed by climate change and its consequences.

Connect the Dots:

1. How essential is climate funding to fight the climate change effects immediately?

Syllabus

• Mains – GS II: Governance and Social Issues

India’s CAG: Comptroller and Auditor General (CAG) of India plays a crucial role in the democratic framework by ensuring transparency, accountability, and financial integrity in government’s functioning. CAG helps to maintain the separation of powers between legislature and executive by ensuring that the government’s financial activities align with legislative intentions. Through its audit findings and recommendations, the CAG’s promotes good governance practices and helps government streamline their operations, reduce inefficiencies, and adhere financial discipline.

Functions, Duties and Powers of Comptroller and Auditor General of India

The Comptroller and Auditor General (CAG) is a constitutional functionary, independent of Parliament/legislature and executives. The CAG is responsible for

• Audit of Ministries and departments of Government of India and the State Governments.
• Audit of Central and State Government Public Sector Undertakings and other autonomous bodies and authorities which are financed from Government funds.
• Audit of receipts of Union or of States.
• Audit of accounts stores and stock.
• Audit of companies and corporations.

The Comptroller and Auditor General is also responsible of compilation of accounts of the State Government, authorization of pensioners benefits of selected categories of employees, maintenance of provident funds accounts of State Government employees of most State Governments.

These audit and accounting functions are carried out by the Indian Audit and Accounts Department (IA & AD) which functions under the Comptroller and Auditor General of India.

Limitations: The Power of CAG

• Report is post-facto: i.e. after the expenditure is incurred and has only prospective value in improving systems and procedures.
• Secret service expenditure: such expenditure is outside the purview of the CAG and he cannot call for particulars of expenditure incurred by the executive agencies, but has to accept a certificate from the competent administrative authority that the expenditure has been so incurred.
• Rising PPP investments: Since the legislation, the government has increased its participation with the private sector through the PPT (public-private-transfer) and BOT (build-own-transfer) models. However, the rules have not undergone a significant change and CAG does not have the power to audit PPP (Public Private Partnership) investments.
• NGO’s, PRI and ULB’s out of audit ambit: There is no provision for auditing of funds that are given to an NGO and elected local bodies. Also, CAG presently does not have the full authority to audit the PRIs and ULBs. In most states, the Examiners functioning under the Finance Department audit the accounts of local bodies.
• DRDAs also not auditable: (District Rural Development Authority) today are managing large sums of money for rural development yet they also are outside the purview of CAG audits.
• Denial of documents: the path to obtain the relevant documents to carry out their tasks and make a report on its basis has never been easy for audit department. It has also been involved in several cases where the necessary documents were denied to the CAG and the powers of the CAG had to be reinstated by the Judiciary. In the past, almost 30% of the documents demanded by CAG officials have been denied to them.
• Mode of Appointment: The present selection process for the CAG is entirely internal to the Government machinery; no one outside has any knowledge of what criteria are applied, how names are shortlisted and how a final selection is made. There is a lack of clarity on the criterion, the definition of the field of choice, and the procedures for the selection of this high constitutional functionary.
• Word audit not defined: The word ‘audit’ has not been defined in either the Constitution or in the CAG Act, 1971. We have so far been going by 150 years of history, tradition, existing provisions and international practice. The CAG has not formulated its own policy in the above reports and has only gone by policy prescriptions recommended internally at various levels within the government.

Constitutional provisions related to CAG

• Art. 148: broadly speaks of the CAG, his appointment, oath and conditions of service
• Art. 149: broadly speaks of the Duties and Powers of the CAG
• Art. 150: The accounts of the Union and the States shall be kept in such form as the President may, on the advice of the CAG, prescribe.
• Art. 151: Audit Reports: The reports of the Comptroller and Auditor-General of India relating to the accounts of the Union shall be submitted to the president, who shall cause them to be laid before each House of Parliament.

Broad Objectives of Audit

The broad objectives of audit are to ensure legality, regularity, economy, efficiency and effectiveness of financial management and public administration mainly through assessment as to:

• whether the financial statements are properly prepared, are complete in all respects and are presented with adequate disclosures (financial audit);
• whether the provisions of the Constitution, the applicable laws, rules and regulations made thereunder, and various orders and instructions issued by competent authority are being complied with (compliance audit); and
• The extent to which an activity, programme or Organisation operates economically, efficiently and effectively (performance audit).

Types of Audit Performed by CAG

• Regulatory Audit: It is an audit to ascertain whether the money spent was authorized for the purpose for which they were spent and also that the expenditure incurred was in conformity with the laws, rules and regulations.
• Supplementary Audit: CAG takes up supplementary audits in PSUs, even after the commercial audits are done by the auditors appointed by the CAG, for the detection of leakages.
• Propriety Audit: It focuses on whether the expenditure made is in the public interest or not i.e. it moves beyond mere scrutiny of expenditure to question its wisdom and economy to identify cases of improper expenditure and waste of public money.

• Efficiency Audit: Efficiency audit as the name suggests answers the question of whether the money invested yields optimum results. The main purpose of the efficiency audit is to ensure that the investment is prioritized and channeled into its most profitable utilization.

• Performance Audit: Performance audit answers whether the government programs such as NREGA have achieved the desired objectives at the lowest cost and given the intended benefits. It generally does not get into the merits-demerits of a particular policy/scheme but rather looks into the effectiveness with which the scheme is implemented and any deficiencies thereof.

• Environmental Audit: This is a relatively new area of concern for the CAG keeping in mind the challenges facing India with respect to the conservation and management of the environment. More than 100 audits on environmental issues like bio-diversity, pollution of rivers, waste management have been conducted by the CAG to identify critical issues and suggest possible solutions by involving all stakeholders.

Conclusion

• The Comptroller and Auditor General plays a crucial role in maintaining the financial integrity of government operations, promoting transparency and accountability, and safeguarding public funds. It contributes to better governance and ensures that public resources are used efficiently and effectively for the benefit of citizens. 

Connect the Dots

1. CAG catalysis good governance, transparency and accountability, the responsibility to nurture and protect democratic principles. Critically analyze.

Q1) Consider the following pairs:

How many of the above pairs are correctly matched?

1. Only one
2. Only two
3. All three
4. None

Q2) Consider the following statements

Statement-I :

The Directorate of Civil Aviation (DGCA) is responsible for the Licensing of air traffic controllers.

Statement-II :

It promotes the indigenous design and manufacture of aircraft.

Which one of the following is correct in respect of the above statements?

1. Both Statement-I and Statement-II are correct and Statement-II is the correct explanation for Statement-I
2. Both Statement-I and Statement-II are correct and Statement-II is not the correct explanation for Statement-I
3. Statement-I is correct but Statement II is incorrect
4. Statement-I is incorrect but Statement II is correct

Q3) With reference to the National Human Rights Commission (NHRC), consider the following statements:

1. It was established in 1990.
2. It has headquarters in Mumbai.
3. It is a statutory body established under the Protection of Human Rights Act (PHRA), 1993.

How many of the statements given above is/are correct?

1. 3 only
2. 1, 2 and 3 only
3. 2 and 3 only
4. 1 only

Comment the answers to the above questions in the comment section below!!

ANSWERS FOR ’  9th November 2023 – Daily Practice MCQs’ will be updated along with tomorrow’s Daily Current Affairs.st

Q.1) – a

Q.2) – c

Q.3) – c