The CAG is a constitutional authority established under Article 148 of the Indian Constitution.
The CAG audits the accounts of both the Union and State governments and submits reports on them.
The CAG submits reports on the appropriation accounts (related to expenditure from the Consolidated Fund of India/State) and finance accounts (related to the overall financial position of the government).
Additionally, the CAG audits the accounts of government companies and corporations, and submits a separate report on public undertakings.
Reports on the accounts of the Union Government are submitted to the President, who causes them to be laid before each House of Parliament.
Reports on the accounts of a State Government are submitted to the Governor, who causes them to be laid before the Legislature of the State.
The Public Accounts Committee (PAC) of Parliament examines the CAG's reports on appropriation and finance accounts.
The Committee on Public Undertakings (COPU) examines the CAG's reports specifically on the audit of public sector undertakings.
The CAG is an independent constitutional body, and the reports submitted by the CAG are meant to be impartial and factual.
The CAG's role is to ensure accountability of the executive to Parliament/State Legislature regarding public expenditure.
The CAG cannot be represented in Parliament by a minister for the audit reports; the CAG or their authorized representative presents the reports.
