Meet The Comptroller and Auditor General of India Mandated by the Constitution of India , we promote accountability, transparency and good governance through high quality auditing and accounting and provide independent and timely assurance to the Legislature, the Public and the Executive, that public funds are being collected and used ... Under Article 148, The Constitution of India provides for an independent office of the Comptroller and Auditor General of India ( CAG ). CAG is the head of the Indian Audit and Accounts Department. UPSC Civil Services Examination, Previous Year Question (PYQ) Prelims Q. In India , other than ensuring that public funds are used efficiently and for intended purpose, what is the importance of the office of the Comptroller and Auditor General ( CAG )? (2012) CAG exercises exchequer control on behalf of the Parliament when the President of India declares national emergency/financial emergency CAG reports on the execution of projects or programmes by the ministries are discussed by the Public ... The findings of the audit of CAG of India are submitted to the state legislature. The reports are normally presented in the budget session and contain findings on the audit of transactions of the previous year.

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