The Comptroller and Auditor General (CAG) is a constitutional authority in India responsible for auditing government accounts and ensuring financial accountability. Established under Article 148 of the Indian Constitution, the CAG plays a crucial role in maintaining transparency in public finances and reporting on the government's financial management. The CAG conducts audits of various government departments, public sector undertakings, and state governments. Its reports are presented to the Parliament and state legislatures, providing insights into the efficiency and effectiveness of government spending. This oversight helps promote responsible fiscal practices and enhances public trust in government operations.