The Comptroller and Auditor General of India is a constitutional authority ensuring transparency, accountability, and financial discipline in government expenditure at central and state levels.

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• The Comptroller and Auditor General is established under Articles 148 to 151 of the Indian Constitution as an independent constitutional authority responsible for auditing public finances.
• The CAG is appointed by the President of India and holds office for six years or until attaining the age of sixty-five years, whichever is earlier.
• It functions as a single-member body auditing accounts of the Union government, state governments, and various government-funded organisations and authorities.
• The CAG submits audit reports on appropriation accounts, finance accounts, and public sector undertakings to the President or state Governors for legislative scrutiny.
• It audits expenditures from the Consolidated Fund, Contingency Fund, and Public Account of both the Union and state governments.
• The CAG examines financial records of government companies, statutory bodies, and corporations, including conducting supplementary audits where required.
• It certifies net proceeds of taxes under Article 279, and such certification is considered final for financial calculation purposes.
• The institution ensures transparency in public spending by detecting irregularities and promoting efficient utilisation of government resources.
• The CAG acts as an advisory authority to the Public Accounts Committee of Parliament in financial oversight and audit review.
• Its independence is ensured through fixed tenure, salary determined by Parliament, and protection from executive influence or control.
• Audit reports of the CAG are tabled in Parliament and state legislatures for detailed examination and accountability measures.
• The CAG plays a vital role in strengthening fiscal discipline, good governance, and democratic oversight of public funds in India.