Direction: In the questions given below ore two statements labelled as Assertion (A) and Reason (R). In the context of the two statements which one of the following is correct? Assertion (A) Departmental undertakings are subject to accounting and audit controls applicable to other government activities. Reason (R) The control on departmental undertaking is very effective as it is subject to parliamentary control. Codes

• A.  Both A and R are true and R is the correct explanation of A
• B.  A is true, but R is false
• C.  Both A and R are false
• D.  Both A and R are true, but R is not the correct explanation of A