Article 151 of Indian Constitution: Audit reports
Article 151 Audit reports – Constitution Of India
(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.
🧾 Article 151 – Audit Reports (Infographic Overview)
📊 Reports on Union Accounts
- Prepared by: Comptroller and Auditor General of India (CAG)
- Submitted to: 🇮🇳 President of India
- Next Step:
📜 President lays the reports before both houses of Parliament:- 🏛️ Lok Sabha
- 🏛️ Rajya Sabha
🗂️ Reports on State Accounts
- Prepared by: Comptroller and Auditor General of India (CAG)
- Submitted to: 🏛️ Governor of the State
- Next Step:
📜 Governor lays the reports before the State Legislature
🎯 Purpose
✔️ Promote financial transparency
✔️ Ensure accountability of public expenditure
✔️ Enable legislative oversight
