Phase IFoundation
Background
Overview
The CAG is a cornerstone of India's democratic accountability framework, ensuring transparency and proper utilization of public funds. Its reports highlight critical issues in governance, financial management, and scheme implementation, which are vital for policy analysis and reforms.
The Comptroller and Auditor General (CAG) of India is an independent constitutional authority established under Article 148 of the Indian Constitution. It is the supreme audit institution of India, responsible for auditing all receipts and expenditures of the Union and State governments, as well as bodies substantially financed by the government, ensuring financial accountability and transparency.