The Comptroller and Auditor-General of India functions as the chief accountant and supreme auditor for which level or levels of government in the country?

Introduction / Context:
The Comptroller and Auditor-General (CAG) of India is a key constitutional authority that ensures financial accountability in the Indian democratic system. This question checks whether you understand the scope of the CAG's auditing responsibilities. Knowing whether the CAG serves only the Union, only the States, both, or neither, is essential for understanding how public money is monitored throughout the federal structure of India.

Given Data / Assumptions:

• The institution under discussion is the Comptroller and Auditor-General of India.
• The options include Union Government only, State Government only, both Union and State Governments, or neither.
• The question asks about the level or levels of government for which the CAG acts as chief accountant and auditor.
• We assume the constitutional context of Articles 148 to 151 of the Constitution of India.

Concept / Approach:
The CAG is appointed under Article 148 and has duties described in Articles 149 to 151. The CAG audits the accounts of the Union and of the States, including all expenditures from the Consolidated Fund of India and the Consolidated Fund of each State. The CAG also audits the accounts of Union Territories with legislatures and certain government-owned or controlled corporations. Therefore, the CAG is not restricted to either the Union or the States alone; the office covers both, ensuring uniform standards of financial accountability in the entire federation.

Step-by-Step Solution:
Step 1: Recall that the CAG is a constitutional authority created under Article 148.Step 2: Note from Articles 149 to 151 that the CAG audits the accounts related to the Consolidated Fund of India and the Consolidated Funds of the States.Step 3: Understand that the CAG also audits the accounts of Union Territories with legislatures and several public sector enterprises.Step 4: From this, infer that the CAG's remit covers both the Union Government and all State Governments.Step 5: Compare with the options and select 'Union and State Governments' as the correct description of the CAG's domain.

Verification / Alternative check:
An alternative way to verify is to think about who presents the audit reports and where. The CAG's reports on Union Government accounts are submitted to the President, who causes them to be laid before Parliament. The CAG's reports on State Government accounts are submitted to the Governor of each State, who causes them to be laid before the State Legislature. This dual reporting system makes it clear that the CAG audits both Union and State finances. Textbooks on Indian polity and official documents of the Comptroller and Auditor-General's office also explicitly state that the CAG audits the accounts of both levels of government.

Why Other Options Are Wrong:

• Union Government: This is only part of the picture. While the CAG does audit Union finances, limiting the answer to the Union Government ignores the CAG's equally important role in the States.
• State Government: This option is incomplete because it leaves out the Union Government, which is also audited by the CAG.
• Neither Union nor State Governments: This is clearly incorrect because the CAG's core function is precisely to audit government accounts at these levels.

Common Pitfalls:
Some candidates mistakenly think that the CAG is a Union-level institution that deals only with central government accounts, possibly because the appointment is made by the President. Others assume that each State has a separate supreme auditor. In reality, the CAG is one integrated authority whose mandate spans both the Union and the States, reflecting the integrated but federal nature of India's financial system. Avoid confusion by remembering that there is only one CAG for the entire country, and that office audits both Union and State finances.

Final Answer:
The Comptroller and Auditor-General of India functions as chief accountant and supreme auditor for Union and State Governments across the country.