Para 1.1.13 — MSO

Submission of Audit Reports 1.1.13 Article 151 of the Constitution requires the Comptroller and Auditor General to submit reports relating to the accounts of the Union and of a State to the President or the Governor of the State as the case may be for being placed before Parliament/Legislature of a State. Similar provision exists in Section 49 of the Government of Union Territories Act, 1963, for submission of the reports of the Comptroller and Auditor General in relation to the accounts of a Union Territory having a Legislative Assembly to the Administrator of the Union Territory for being laid before Legislature. These reports relate to the totality of the accounts of the Union, a State or a Union Territory, as the case may be, and cover not only its expenditure but its receipts as well.

Other prescribed duties