Dr. B.R. Ambedkar described the CAG as:

Explanation

Ambedkar's point was not ceremonial praise; it went to parliamentary control over public expenditure. The CAG's Annual Report 2023-24 reproduces his Constituent Assembly statement that this dignitary was probably the most important officer in the Constitution of India because he would see that expenses voted by Parliament were not exceeded or varied from what Parliament had laid down in the Appropriation Act. Ambedkar treated the CAG as central to financial accountability of the government to Parliament, even saying the office was more important than the judiciary for that purpose. Option B therefore gives the specific Ambedkar description.

Why the other options are wrong

• (A) Ambedkar's statement concerned the CAG's control over voted expenditure, not the Constitution's heart and soul.
• (C) Ambedkar described the CAG as the most important officer in the Constitution of India, not as the fourth pillar of democracy.
• (D) Guardian of the public purse is close to the CAG's audit role, but Ambedkar's wording was probably the most important officer in the Constitution of India.

Concept

This tests the constitutional position of the CAG within public finance and legislative accountability. It recurs in RAS because audit, appropriation and Parliament's control over expenditure sit at the junction of Polity and Public Administration.

Source

• Comptroller and Auditor General of India

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