The Comptroller and Auditor General of India (CAG) is an independent constitutional authority responsible for auditing the accounts of the Government of India and the state governments. The role and functions of the CAG are outlined in the Constitution of India, and the office is guided by the Comptroller and Auditor General's (Duties, Powers, and Conditions of Service) Act, 1971. The primary responsibilities of the CAG include: Audit of Government Accounts: The CAG conducts audits of the accounts of the Union Government, state governments, and other authorities and bodies substantially financed by the government. This includes auditing the receipts and expenditures of government departments and ministries. Financial Accountability: The CAG examines whether government expenditures have been made in accordance with the approved budgetary provisions and whether financial transactions are in compliance with applicable laws, rules, and regulations. Performance Audit: In addition to financial audits, the CAG conducts performance audits to assess the efficiency, effectiveness, and economy of government programs and activities. This involves evaluating whether the objectives of government schemes are being achieved and whether resources are being utilized optimally. Audit of Autonomous Bodies: The CAG also audits the accounts of various autonomous bodies, corporations, and entities that receive financial support or grants from the government. Audit Reports to Parliament: The findings of the CAG are presented in audit reports submitted to the President of India, who causes them to be laid before both Houses of Parliament. These reports are instrumental in holding the government accountable for its financial and administrative actions. Role in Public Accounts Committee (PAC): The CAG plays a crucial role in supporting the work of the Public Accounts Committee (PAC), a parliamentary committee that examines the audit reports and reports of the CAG. The PAC scrutinizes government expenditure and holds the government accountable for its financial management. Advice on Financial Matters: The CAG provides advice to the President of India on matters related to accounting and financial procedures, which can contribute to the improvement of financial management and accountability. Constitutional Independence: The CAG is appointed by the President of India and can only be removed in a manner and on grounds specified in the Constitution. This ensures the independence of the CAG's office, allowing it to function impartially and objectively. The role of the CAG is vital in upholding financial accountability and transparency in the functioning of the government. By conducting audits and presenting reports to Parliament, the CAG contributes to the oversight of government finances and the proper utilization of public resources.