What is the role of the Comptroller and Auditor-General in relation to the accounts of the Union and States?
The Comptroller and Auditor-General is responsible for performing duties and exercising powers in relation to the accounts of the Union and States, as prescribed by or under any law made by Parliament. Until such provision is made, the Comptroller and Auditor-General performs the same duties and exercises the same powers as the Auditor-General of India did in relation to the accounts of the Dominion of India and the Provinces immediately before the commencement of this Constitution. The reports of the Comptroller and Auditor-General related to the accounts of the Union are submitted to the President, who then causes them to be laid before each House of Parliament. Similarly, the reports related to the accounts of a State are submitted to the Governor of that State, who then causes them to be laid before the State Legislature.