The reports of the CAG of India relating to the accounts of a state shall be submitted to the ______ .

The correct answer is Governor of the state.

Key Points

• Powers of the Comptroller and Auditor General of India:
  • Article 148: of the Constitution of India establishes the authority of this office. 
  • Article 149: Duties and Powers of the Comptroller and Auditor General.
  • Article 150: Form of Accounts of the Union of India and the States.
  • Article 151: To report to the President or to the Governors of the States on the accounts of the Union or State.

• The Comptroller and Auditor General (CAG) of India is K. Sanjay Murthy. He assumed office on November 21, 2024, succeeding Girish Chandra Murmu.
• Prior to his appointment as CAG, K. Sanjay Murthy served as the Secretary of the Department of Higher Education. 

Additional Information

• Comptroller and Auditor General of India : 
  • The Constitution of India (Article 148) provides for an independent office of the Comptroller and Auditor General of India (CAG).
  • He is the head of the Indian Audit and Accounts Department.
  • He is the guardian of the public purse and controls the entire financial system of the country at both the levels–the Centre and the state.
  • His duty is to uphold the Constitution of India and the laws of Parliament in the field of financial administration.
  • This is the reason why Dr B.R. Ambedkar said that the CAG shall be the most important Officer under the Constitution of India.
  • He is one of the bulwarks of the democratic system of government in India; the others being the Supreme Court, the Election Commission and the Union Public Service Commission.