Para 1.1.12 — MSO (Audit)
Original Rule Text
1.1.12 Under Section 19A of the Act, the reports of the Comptroller and Auditor General in relation to the accounts of a Government Company or a Corporation audited under Section 19 are to be submitted to the Government or Governments concerned for being laid before the Parliament/legislature.
# Submission of Audit Reports
What This Means
Under Section 19A of the CAG Act, after auditing a government company or corporation under Section 19, the CAG submits audit reports to the concerned government. The government must then table these reports in Parliament or the state legislature as soon as possible.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1CAG audit reports on government companies and corporations go to the concerned government
- 2Central Government lays reports before both Houses of Parliament
- 3State Governments lay reports before the state legislature
- 4Reports must be laid as soon as possible after receipt
Practical Example
After the CAG completes the audit of a public sector undertaking like BHEL, the audit report is submitted to the Ministry of Heavy Industries (Central Government), which then tables it in both Lok Sabha and Rajya Sabha. MPs can then raise questions based on the findings during parliamentary sessions.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Who receives the CAG's audit report on a government company?▼
Is there a time limit for tabling CAG reports?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.