कोणत्या लेखापरिक्षणावर प्रशासकीय सुधार आयोगाने भर दिला आहे ?

The correct answer is Option A (Performance Audit).

Key Points:
• Financial Recommendations of the Administrative Reforms Commission (ARC):
• Shift in Auditing Focus: The First Administrative Reforms Commission (1966–70) and subsequently the Second ARC strongly recommended moving beyond traditional, rule-bound regulatory/compliance auditing (Appropriation Audit).
• Performance Audit (Efficiency-cum-Performance Audit): The Commission emphasized that audit should primarily assess whether public expenditures yielded the intended physical outcomes, socio-economic objectives, value for money, economy, and efficiency—known as Performance Audit / Efficiency Audit (कार्यात्मक लेखापरीक्षण).
• Performance auditing is now a cornerstone of CAG's evaluation of government programs.
• Option (1) 'Performance Audit' is the correct answer.
• Key Takeaway: The Administrative Reforms Commission recommended prioritizing Performance Auditing to evaluate outcomes, efficiency, and economy.