Write the functional duties of Comptroller and Auditor General of India.

Duties and Functions of Comptroller and Auditor General (CAG - Article 148–151):

The CAG is the guardian of the public purse and upholds financial accountability under the CAG's (DPC) Act, 1971.

• Audit of Expenditure (Art. 149): Audits all expenditure from the Consolidated Fund of India, States, and UTs having legislative assemblies.
• Contingency & Public Account Audit: Audits all transactions relating to Contingency Funds and Public Accounts of Centre and States.
• Commercial & PSU Audit: Audits trading, manufacturing, profit & loss accounts, and balance sheets of government companies/corporations.
• Submitting Reports (Art. 151): Submits annual audit reports (Financial, Appropriation, and Performance Audits) to the President/Governor to be laid before Parliament/State Legislature.
• Friend, Philosopher, and Guide: Assists the Public Accounts Committee (PAC) in examining audit paras.