The Comptroller and Auditor General of India is an independent constitutional authority that audits public expenditure and government accounts. It ensures accountability transparency and legality in the use of public funds by the Union States and public sector entities. The CAG audits receipts expenditures and performance to assess efficiency and compliance with laws. Reports submitted to the President and Governors are examined by legislatures strengthening financial oversight. By safeguarding the public purse the institution enhances trust fiscal responsibility and democratic control over executive financial actions thereby promoting ethical governance informed policymaking citizen confidence and sustainable economic administration across the nation.