## Duties of CAG: Compilation and Submission of Accounts

### Core Duty

The CAG is responsible for the compilation of accounts of the Union and States.

### Source of Accounts

The accounts are compiled from initial and subsidiary accounts rendered by:

Treasuries
Departments
Offices responsible for keeping such accounts

### Submission

Once compiled, these accounts must be submitted to:

The President (for Union accounts)
The Governor of the respective State (for State accounts)

> The CAG is therefore both the compiler and the transmitter of government accounts — ensuring accountability flows upward to the constitutional head.

Worked example

### Example 1

A State Treasury renders monthly accounts to the CAG's office. The CAG compiles these along with departmental accounts into the annual Finance Accounts of the State and submits them to the Governor for laying before the State Legislature.

### Example 2

The CAG compiles the Union Government's Appropriation Accounts (showing how Parliament's voted grants were used) and submits them to the President, who causes them to be laid before Parliament.

⚠️ Common exam mistakes

Thinking the CAG only audits — he also compiles accounts. These are two distinct constitutional duties.
Mixing up the submission authority: Union accounts go to the President; State accounts go to the Governor — not to Parliament or Legislature directly. The constitutional head then places them before the legislature.

Reference: Article 151; Section 10 (CAG's duty to compile accounts) — Constitution of India; CAG (DPC) Act, 1971

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Duties of CAG — Compilation and Submission of Accounts

Worked example

⚠️ Common exam mistakes