The Comptroller and Auditor General of India (C&AG) deputed Mr. V. Sarkar, Chief Audit Officer, to conduct propriety audit of various…

The Comptroller and Auditor General of India (C&AG) deputed Mr. V. Sarkar, Chief Audit Officer, to conduct propriety audit of various departments of the State Government of Punjab for the financial year 2024-25. During the course of audit, the following instances were observed: While auditing a government department's festival celebration expenses, the auditor notices that the department spent 10 lakh on decorations and gifts, which appears excessive considering the scale of the event.The Chief Engineer of PWD Department sanctioned repair work worth 20 lakh on his residential quarters using departmental funds, justifying it as “official convenience.”Health Department purchased luxury office furniture worth 75 lakh when the existing furniture was still in usable condition. 3 lakh spent on community welfare donations to a private housing society in which several officers of a department resided, citing “public relations improvement.” Mr. V Sarkar noted that while all expenditures were technically sanctioned and approved under existing rules, many appeared improper, avoidable, or not in public interest. He referred to principles of financial propriety laid down in the principles of financial propriety prescribed in Government Audit Guidelines. Based on above, answer the following MCQs (6-9):