Comptroller and Auditor General of India

Article 148 to 151 deals with the CAG of India. The CAG is an independent body.

1. He audits all the expenditures of union and states and ascertains whether moneys shown in the accounts as having been disbursed were legally available for and applicable to the purpose for which they have been used. Therefore, indian auditing is primarily a legality audit and not performance audit.
2. He audits all other accounts of Centre and States.
3. He submits his audit report to the President and the Governor to be placed before the Parliament and the State Legislature.