Article 151 of CoI : Article 151: Audit Reports

Explanation using Example

Imagine the Comptroller and Auditor-General (CAG) of India conducts an audit of the government's spending on a new infrastructure project. After completing the audit, the CAG prepares a report detailing the findings, including any discrepancies or issues with the financial management of the project.

In accordance with Article 151(1) of the Constitution of India, the CAG submits this report to the President. The President then directs the report to be presented before both the Lok Sabha and the Rajya Sabha, allowing Members of Parliament to review the CAG's findings and discuss necessary actions based on the report.

Similarly, if the CAG audited the accounts of a state government's education department, the report would be submitted to the Governor of that state. Following Article 151(2), the Governor would then ensure that the report is placed before the state's legislative assembly, where state legislators can examine the report and debate on the fiscal management of the education department.