What are the duties and powers of the Comptroller and Auditor-General?
The duties and powers of the Comptroller and Auditor-General are to perform such duties and exercise such powers in relation to the accounts of the Union and of the States and of any other authority or body as may be prescribed by or under any law made by Parliament. Additionally, until specific provisions are made, they will continue to perform duties and exercise powers as were conferred on or exercisable by the Auditor-General of India immediately before the commencement of this Constitution in relation to the accounts of the Dominion of India and of the Provinces respectively. The President has the authority to decide the form of accounts for the Union and States, after consulting with the Comptroller and Auditor-General of India. Finally, the reports of the Comptroller and Auditor-General of India must be submitted to the President or Governor (depending on whether it pertains to the Union or a State), who then causes them to be laid before each House of Parliament or the Legislature of the State.