Part V - The Union • Article

Article 151 Simplified: Audit reports

Article 151 requires the Comptroller and Auditor-General (CAG) to submit audit reports. Reports about the Central Government's accounts go to the President, who must table them in both Houses of Parliament. Reports about a State Government's accounts go to the State's Governor, who must table them in the State Legislature.

Official Text

(1) The reports of the Comptroller and Auditor- General of India 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. (2) The reports of the Comptroller and Auditor-General of India 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.

Simple Meaning

Explain Like Ten

When the head auditor finishes checking the government's spending books, they send the reports to the President (for the country) or the Governor (for a state). These leaders must then show the reports to the Parliament or State Assembly so everyone knows if money was used well.

Student Mode

Lays down the constitutional pathway for the audit reports of the CAG. Central reports are submitted to the President, who must table them before both Houses of Parliament, while State reports go to the Governor, who must table them before the State Legislature. This is the cornerstone of legislative control over public finance, as these reports are subsequently analyzed by the Public Accounts Committee (PAC).

Example

After auditing a state's public spending on irrigation, the CAG submits the audit report to the Governor. The Governor then presents this report to the State Legislative Assembly, where the Public Accounts Committee (PAC) reviews it for any financial irregularities.

Key Takeaway

CAG audit reports must be submitted to the President or Governor and placed before the respective legislatures for public and parliamentary scrutiny.

FAQs

What happens to the CAG report after it is laid before Parliament?

It is automatically referred to the Public Accounts Committee (PAC), which reviews the findings, cross-examines government officials, and submits its own report to Parliament on financial irregularities.

Can the President or Governor refuse to table the CAG report?

No, the word 'shall' in Article 151 denotes a mandatory constitutional obligation to lay the reports before the respective legislature.

Quiz

To whom does the CAG submit audit reports relating to the accounts of a State under Article 151(2)?

Answer: The Governor of the State

Which legislative committee primarily scrutinizes the CAG's audit reports after they are tabled?

Answer: Public Accounts Committee