Which of the following statements is/are correct ? 1. The Muddiman Committee recommended the separation of Accounts from Audit as a necessary financial reform 2. Indian Institute of Public Administration was set up on the lines recommended by Dr. Paul H. Appleby Select the answer using the code given below :

Statement 1: The Muddiman Committee, also known as the Reforms Enquiry Committee, was appointed in 1924 to examine the working of the Montagu-Chelmsford Reforms (Government of India Act, 1919), particularly the system of Dyarchy. Its report focused on constitutional and administrative issues arising from the implementation of these reforms. The separation of Accounts from Audit in India was a reform completed much later, in 1976, for central government accounts. This reform was recommended by various committees over time, including the Estimates Committee and the Administrative Reforms Commission, but not the Muddiman Committee. Therefore, statement 1 is incorrect. Statement 2: The Indian Institute of Public Administration (IIPA) was indeed set up in March 1954. Its establishment was a direct outcome of the recommendations made by Dr. Paul H. Appleby, an American expert on public administration, who was invited by the Government of India to study its administrative system. His first report (1953) strongly advocated for establishing a central institute for public administration to promote training and research. Therefore, statement 2 is correct.