Para 7.3.1 — MSO (Audit)
Original Rule Text
7.3.1 According to Article 151(1) of the Constitution, the Reports of the Comptroller and Auditor General relating to the accounts of the Union shall be submitted to the President, who shall cause them to be laid before each House of Parliament. Under Clause (2) of the said Article, the Reports of the Comptroller and Auditor General relating to the accounts of a State shall be submitted to the Governor of the State, who shall cause them to be laid before the Legislature of the State. Similarly, Section 49 of the Government of the Union Territories Act, 1963, provides that his Reports relating to the accounts of a Union Territory having a Legislature shall be submitted to its Administrator, who shall cause them to be laid before the Legislature of the Territory.
- Scope and Content of Audit Reports
What This Means
Under Article 151 of the Constitution, the CAG's Reports on Union accounts are submitted to the President, who lays them before both Houses of Parliament. For State accounts, the reports go to the Governor, who presents them to the State Legislature. For Union Territories with legislatures, Section 49 of the Government of Union Territories Act, 1963 provides that reports are submitted to the Administrator for tabling before the UT Legislature.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1CAG's Reports on Union accounts are submitted to the President under Article 151(1)
- 2The President lays these reports before both Houses of Parliament
- 3State audit reports go to the Governor under Article 151(2), then to the State Legislature
- 4UT audit reports go to the Administrator under Section 49 of the UT Act, 1963
- 5This constitutional mechanism ensures legislative oversight of public finances
Practical Example
The CAG completes the audit of Union Government accounts for FY 2025-26 and submits the report to the President of India. The President causes it to be laid before both Lok Sabha and Rajya Sabha during the next session. The Public Accounts Committee of Parliament then takes up the report for detailed examination and calls officials from ministries to explain the irregularities highlighted.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Why are audit reports submitted to the President/Governor rather than directly to Parliament/Legislature?▼
What happens to the report after it is tabled?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.