Correct option is D
The Comptroller and Auditor General of India (CAG) is the constitutional authority responsible for auditing government receipts and expenditure, including public funds. The CAG ensures transparency and accountability in the use of public funds and is regarded as the guardian of public finances.
The office of the CAG is mentioned in Article 148 of the Constitution. It conducts audits of the accounts of the Union and State governments, public sector enterprises, and bodies substantially financed by the government.
