The Comptroller and Auditor General (CAG) of India is an authority, established by Article 148 of the Constitution of India, which enrolls all receipts and expenditure of the Government of India and the state authorities, such as those of authorities and bodies considerably funded by the authorities.  The CAG is, in addition, the outside auditor of Government-owned companies and conducts an additional audit of government businesses, i.e., any non-banking/ non-insurance firm where Union Government has an equity share of 51 percent or subsidiary businesses of present authorities businesses.  The accounts of the CAG have been taken under account from the Public Accounts Committees (PACs) and Committees on Public Undertakings (COPUs), that can be particular committees at the Parliament of India and the state legislatures.  The CAG is also the mind of the Indian Audit and Accounts Department, the affairs of which are handled by officials of Indian Audit and Accounts Service, also contains over 58,000 workers Throughout the Nation.