Para 1.1.13 — MSO (Audit)
Original Rule Text
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
What This Means
Under Article 151 of the Constitution, the CAG submits audit reports on Union accounts to the President (who places them before Parliament) and on State accounts to the Governor (who places them before the state legislature). For Union Territories with legislatures, reports go to the Administrator under Section 49 of the Government of Union Territories Act 1963. These reports cover all accounts — both receipts and expenditure.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Article 151 requires CAG reports to go to President (Union) or Governor (State)
- 2Reports are then placed before Parliament or the state legislature
- 3Union Territory reports go to the Administrator under Section 49 of the UT Act 1963
- 4Reports cover total accounts — not just expenditure but receipts too
Practical Example
When the CAG completes the annual audit of Karnataka's accounts, the report is submitted to the Governor of Karnataka. The Governor ensures it is laid before the Karnataka Legislative Assembly and Council. The Public Accounts Committee then examines the findings and calls officials for explanations.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
To whom does the CAG submit audit reports?▼
Do CAG reports cover only expenditure?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.