Which of the following statements relating to the Comptroller and Auditor General (CAG) of India is/are correct ? 1. The CAG can attend the sittings of the Committee on Public Accounts. 2. The CAG can attend the sittings of Lok Sabha and Rajya Sabha. 3. The jurisdiction of CAG is co-extensive with powers of the Union Government. Select the correct answer using the code given below:

The Comptroller and Auditor General (CAG) of India acts as a 'friend, philosopher, and guide' to the Public Accounts Committee (PAC). The CAG assists the PAC by attending its sittings to explain the audit reports and clarify technical points [5]. However, the CAG does not have the right to attend or participate in the sittings of the Lok Sabha or Rajya Sabha; this privilege is reserved for Ministers and the Attorney General of India. Regarding jurisdiction, while the CAG audits the accounts of the Union and States [4], the office's jurisdiction is not strictly 'co-extensive' with the executive powers of the Union, as it also independently audits State governments and various authorities under specific parliamentary laws [4]. Therefore, only statement 1 is correct.

Sources

1. [2] Indian Polity, M. Laxmikanth(7th ed.) > Chapter 52: Comptroller and Auditor General of India > ROLE > p. 446
2. [5] https://cag.gov.in/uploads/cag_pdf/thematic_history/chap_5.pdf
3. [1] Indian Polity, M. Laxmikanth(7th ed.) > Chapter 52: Comptroller and Auditor General of India > Comptroller and Auditor General of India > p. 445
4. [4] https://cag.gov.in/rly/chennai/en/page-rly-chennai-auditregulations