Article 151 of CoI : Article 151: Audit reports.
CoI
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Explanation using Example
Example 1:
Scenario: The Comptroller and Auditor-General (CAG) of India conducts an audit of the Ministry of Health and Family Welfare's expenditures for the fiscal year 2022-2023.
Process:
- The CAG completes the audit and prepares a detailed report highlighting discrepancies, inefficiencies, and areas of concern in the Ministry's financial management.
- The CAG submits this report to the President of India.
- The President ensures that the report is presented before both Houses of Parliament (Lok Sabha and Rajya Sabha).
- Members of Parliament review the report, discuss its findings, and may take necessary actions or make recommendations based on the audit.
Outcome: This process ensures transparency and accountability in the financial operations of the Ministry of Health and Family Welfare, allowing Parliament to oversee and address any issues identified by the CAG.
Example 2:
Scenario: The Comptroller and Auditor-General (CAG) of India audits the financial accounts of the State of Maharashtra for the fiscal year 2022-2023.
Process:
- The CAG completes the audit and prepares a comprehensive report detailing any financial irregularities, mismanagement, or inefficiencies in the State's expenditures.
- The CAG submits this report to the Governor of Maharashtra.
- The Governor ensures that the report is laid before the Maharashtra State Legislature.
- Members of the State Legislature review the report, discuss its findings, and may take necessary actions or make recommendations based on the audit.
Outcome: This process ensures that the financial operations of the State of Maharashtra are transparent and accountable, allowing the State Legislature to oversee and address any issues identified by the CAG.