What is the role of the Comptroller and Auditor General of India (CAG) under Article 148?

Comptroller and Auditor General of India (CAG):

• Constitutional Status: Independent constitutional authority under Article 148, appointed by the President of India.
• Guardian of Public Purse: Audits all expenditure from Consolidated Fund of India, States, and UTs.
• Accountability: Submits audit reports (Compliance Audit, Financial Audit, Performance Audit) to Parliament/State Legislatures via President/Governor.