The correct answer is: d) All of the above.
The Comptroller and Auditor General (CAG) of India is the head of the Indian Audit and Accounts Department. The CAG is appointed by the President of India on the advice of the Prime Minister. The CAG is responsible for auditing the accounts of the central government, state governments, and local bodies. The CAG also has the power to audit the accounts of public sector undertakings and other bodies that receive government funds.
The CAG is responsible for enforcing financial discipline in the government. The CAG can report to the President of India on any irregularities in the government’s financial transactions. The CAG can also recommend action against government officials who are found to be guilty of financial irregularities.
The CAG is responsible for advising the Parliament on financial matters. The CAG submits an annual report to the Parliament on the government’s finances. The CAG also submits special reports to the Parliament on specific issues related to the government’s finances.
The CAG is an independent constitutional body. The CAG is not under the control of any ministry or department of the government. The CAG is accountable only to the Parliament.