Constitutional Arrangement

The Constitution of India has mandated the Comptroller and Auditor General as auditor to the nation. Independence of the CAG from the Executive is inherent in Article 148 of the Constitution. Duties and Powers of CAG of India in relation to accounts of Union and States are given in Article 149 to 150 of the Constitution. Article 151 prescribes that-

1. The reports of the Comptroller and Auditor-General of India relating to the accounts of the Union shall be submitted to the President, who shall cause them to be laid before each House of Parliament.
2. The reports of the Comptroller and Auditor-General of India relating to the accounts of a State shall be submitted to the Governor of the State, who shall cause them to be laid before the Legislature of the State.