What is a CAG Report?

A CAG Report is an official document prepared by the Comptroller and Auditor General of India, an independent constitutional authority responsible for auditing all government receipts and expenditures.

Who prepares the CAG Report?

The Comptroller and Auditor General of India (CAG) prepares these reports. The CAG is an independent constitutional authority appointed by the President of India.

What is the primary purpose of a CAG Report?

Its primary purpose is to audit government spending and financial transactions, identify irregularities, inefficiencies, and non-compliance, thereby ensuring accountability and transparency in public finance.

To whom are CAG Reports submitted?

The CAG submits audit reports related to the Union government to the President, who then presents them to both Houses of Parliament. For states, reports are submitted to the respective Governors.

What happens after a CAG Report is tabled in Parliament?

Once tabled, the reports are examined by parliamentary committees, notably the Public Accounts Committee (PAC), which scrutinizes the findings and makes recommendations for further action or investigation.