Comptroller and Auditor General

1. The Comptroller and Auditor General (CAG) of India is an authority, established by Article 148 of the Constitution of India.

2. Audits all receipts and expenditure of the Government of India and the state governments, including those of bodies and authorities substantially financed by the government. 

3. The reports of the CAG are taken into consideration by the Public Accounts Committees (PACs) and Committees on Public Undertakings (COPUs), which are special committees in the Parliament of India and the state legislatures.

4. The CAG is also the head of the Indian Audit and Accounts Department.