Rule 90 — General Financial Rules 2017 (amended July 2024) - Rule 90
Original Rule Text
Rule 90. Presentation of Accounts. The accounts of the Union Government showing the annual receipts and disbursements, as certified by the Comptroller and Auditor General of India, shall be submitted to the President who shall cause them to be laid before each House of Parliament in accordance with Article 151 of the Constitution.
What This Means
Rule 90 governs how the annual accounts of the Union Government are presented to Parliament. After the Comptroller and Auditor General (CAG) certifies the accounts showing all receipts and expenditures, they are submitted to the President of India. The President then causes these accounts to be laid before both Houses of Parliament, as required by Article 151 of the Constitution. This ensures Parliamentary oversight of all government spending.
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Key Points
- 1CAG certifies the annual accounts of the Union Government
- 2Certified accounts submitted to the President
- 3President causes them to be laid before Parliament
- 4Mandated by Article 151 of the Constitution