Which of the following statements is/are correct? 1. The Muddiman Committee recommended the separation of Accounts from Audit as a necessary financial reform 2. Indian Institute of Public Administration was set up on the lines recommended by Dr. Paul H. Appleby Select the answer using the code given below:

Statement 1 is correct as the Muddiman Committee (1924), also known as the Reforms Enquiry Committee, was among the early colonial bodies that recommended the separation of accounts from audit to improve financial administration. This demand was echoed by other bodies like the Inchcape Committee and the Simon Commission. Statement 2 is also correct. The Indian Institute of Public Administration (IIPA) was established on March 29, 1954, as a premier think-tank for administrative research. Its creation was a direct result of the recommendations made by Dr. Paul H. Appleby in his 1953 survey of the Indian administrative system. Appleby was a significant critic of the existing colonial-style audit system and advocated for institutional reforms to make the administration more development-oriented and people-centric.

Sources

1. [1] Indian Polity, M. Laxmikanth(7th ed.) > Chapter 52: Comptroller and Auditor General of India > APPLEBY'S CRITICISM > p. 447