Union Government
(1) CAG reports on Union accounts go to the President, who causes them to be laid before each House of Parliament. (2) CAG reports on a State's accounts go to that State's Governor, who causes them to be laid before the State Legislature.
The CAG's audit findings don't just sit in a government office - they must be formally placed before the relevant legislature (Parliament for Union accounts, the State Assembly for State accounts), making government financial performance a matter of public legislative record and debate.
This is why a CAG report critical of a government scheme's implementation becomes a major public and political event once tabled in Parliament or a State Assembly - opposition parties can then use it to demand accountability through parliamentary debate and committees like the Public Accounts Committee.