Para 2.4.2 — MSO

2.4.2 The Reports of the Comptroller and Auditor General which are to be submitted to the President or the Governor of a State under Article 151 of the Constitution, or to the Administrator of a Union Territory under Section 49 of the Government of the Union Territories Act, 1963, must relate to the totality of the accounts of the Union, State or the Union Territory and should cover not merely all receipts and expenditure but also all accounts of stores and stock because the latter form an important, though subsidiary, part of the accounts. Section 17 of the Act therefore vests in the Comptroller and Auditor General the authority to audit and report on the accounts of stores and stock kept in any office or department of the Union or of the States or of the Union Territories.