The Comptroller and Auditor General of India works most closely with which one of the following parliamentary committees when his audit reports on government accounts are examined?

Introduction / Context:
This question is about financial control and legislative oversight in the Indian parliamentary system. The Comptroller and Auditor General of India audits the receipts and expenditure of the Union and of the States. His reports are then laid before Parliament and examined by specific committees. Understanding which committee primarily scrutinises these audit reports is crucial for mastering the system of checks and balances in public finance.

Given Data / Assumptions:

• The constitutional authority in focus is the Comptroller and Auditor General of India.
• The question asks about the parliamentary committee with which this office is most closely connected.
• Options include the Public Accounts Committee, the Estimates Committee, the Committee on Public Undertakings and All of these.
• Only one committee has the main responsibility of examining audit reports on government accounts.

Concept / Approach:
The Public Accounts Committee examines the appropriation accounts and audit reports of the Comptroller and Auditor General relating to the Union Government. It looks into whether money granted by Parliament has been spent for the approved purpose and with due economy. The Estimates Committee focuses on suggestions for efficiency and economy in government operations based on budget proposals. The Committee on Public Undertakings examines reports related to public sector enterprises. Among these, the committee that is most directly and regularly linked with the Comptroller and Auditor General is the Public Accounts Committee.

Step-by-Step Solution:
Step 1: Recall the main function of the Public Accounts Committee, which is to scrutinise government expenditure after it has been incurred. Step 2: Note that this scrutiny is based on the audit reports submitted by the Comptroller and Auditor General. Step 3: Recognise that the Estimates Committee focuses on future expenditure plans and the Committee on Public Undertakings on specific enterprises, not on general audit reports. Step 4: Compare the options and identify the committee whose work is inseparably tied to the Comptroller and Auditor General audit. Step 5: Select the Public Accounts Committee as the correct answer.

Verification / Alternative check:
Parliamentary procedure books clearly state that Public Accounts Committee examines the accounts showing the appropriation of sums granted by Parliament and such other accounts laid before it as the committee may think fit. These accounts and related audit observations originate from the Comptroller and Auditor General reports. While the other committees may use information from various sources, only the Public Accounts Committee has this systematic linkage to CAG audit material. This confirms that it is the closest connected committee.

Why Other Options Are Wrong:
The Estimates Committee looks at proposals for expenditure contained in the budget and suggests economies, so it is forward looking rather than focussed on completed accounts and audit remarks. The Committee on Public Undertakings examines the reports and accounts of public sector companies and ensures good corporate governance, which is a narrower scope. Although CAG reports may feed into its work, the direct and broad connection between CAG reports and parliamentary oversight exists primarily through the Public Accounts Committee, not through all three committees equally.

Common Pitfalls:
Some candidates see the option All of these and select it because CAG work can touch many committees indirectly. Others mix up Estimates and Public Accounts due to similarity in names. To avoid such errors, students should remember that appropriation and audit come together in the work of the Public Accounts Committee, while estimates relate to the planning of expenditure. Keeping this simple association in mind usually leads to the correct answer quickly.

Final Answer:
The Comptroller and Auditor General of India is most closely connected with The Public Accounts Committee, which examines his audit reports on government accounts.