The CAG decides the format of government accounts.

The President formally prescribes the format; the CAG only gives advice that the President must consider, not a binding decision.

States can choose their own separate account formats.

The same Article requires both the Union and every State to follow the format prescribed by the President, ensuring uniformity.

The Constitution of India

Article 150

Form of accounts of the Union and of the States

The accounts of the Union and of the States shall be kept in such form as the President may, on the advice of the Comptroller and Auditor-General of India, prescribe.§

Why this exists

Government accounts need a uniform, transparent format so that public spending can be tracked, compared across states, and audited properly. The CAG is India's independent auditor and accounting expert, so the Constitution makers required the President to consult this body before deciding the format, ensuring technical soundness rather than arbitrary political choice. This provision continues a long tradition (built on earlier Government of India Acts) of keeping public finance accounting standardized and professionally supervised.

Common misconceptions

Myth: The CAG decides the format of government accounts.
Fact: The President formally prescribes the format; the CAG only gives advice that the President must consider, not a binding decision.
Myth: States can choose their own separate account formats.
Fact: The same Article requires both the Union and every State to follow the format prescribed by the President, ensuring uniformity.