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Fiscal Guardianship: Role and Challenges of the Comptroller and Auditor General (CAG) in India Article 148: Comptroller and Auditor General of India Article 148 establishes the office of the CAG, who is entrusted with auditing and reporting on the government's expenditures to ensure financial accountability. Article 149: Duties and Powers of the CAG Article 149 outlines the duties and powers of the CAG, including auditing the government's accounts, examining expenditures, and presenting audit reports to the President or the Governor, as applicable. Article 150: Form of Accounts of the Union and the States Article 150 specifies the format of accounts to be maintained by the Union and the States, as prescribed by the CAG, ensuring uniform accounting standards and transparency in financial reporting. Article 151: Audit Reports Article 151 mandates that the audit reports prepared by the CAG be submitted to the President or the Governor, who then presents them to the Parliament or t...