An Overview
Article 151 of the Indian Constitution talks about how the reports are made after the Comptroller and Auditor General of India audits the accounts.
Let us get to know in this article what happens to those reports, how they are processed further, and who has the responsibility to move them further.
Article 151 Of The Indian Constitution – In Detail
We will understand Article 151 of the Indian Constitution in detail by analysing each and every clause present in it.
Clause 1 – As it is & Explained
(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.
The first clause of Article 151 of the Indian Constitution says that the reports coming from the Comptroller and Auditor General Of India that are related to the accounts of the Union government shall have to be submitted to the President of India.
Then, the law says that the President of India has to give the report to each of the two houses of Parliament (Lok Sabha and Rajya Sabha) so that the report can be talked about.
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Clause 2 – As it is & Explained
(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 PART VI THE STATES CHAPTER I GENERAL
The second clause of Article 151 of the Indian Constitution is similar to its first clause. In the same way, the reports coming from the Comptroller and Auditor General Of India that are related to the accounts of the Union government shall have to be submitted to the President of India, the reports coming from the Comptroller and Auditor General Of India that are related to the accounts of the State government shall be submitted to the Governor of the state.
The Governor of the state will then be lawfully obliged to present the reports before the Legislature of the State (that is Vidhan Sabha).
Summing Up
We can conclude from Article 151 of the Indian Constitution that the reports get generated after the Comptroller and Auditor General Of India audits the accounts of the Union and the State.
These are then moved and forwarded to both Houses of Parliament if the reports are related to the accounts of the Union Government, and are forwarded to the Legislature of the State of are related to the accounts of the State Government.
FAQs
Whom does the CAG audit?
The CAG audits the following groups:-
Almost every branch of the Indian government, from the Ministry of Railways to the Ministry of Defense to the Department of Posts and Telecommunications.
There are around 1500 government-owned and -operated commercial entities (i.e., firms and businesses) operating at the federal and state levels.
There are over 400 government-owned or -controlled non-commercial autonomous entities and agencies.
Some local councils and Panchayati Raj Institutions, crucial grass-root entities for implementing developmental programmes and delivering services, received considerable funding from the Union.
What is the purpose of Article 151?
The purpose of Article 151 is to ensure that the reports generated by the Comptroller and Auditor General of India are submitted to the President or Governor, as applicable, and then laid before each House of Parliament or Legislature of a state. This makes sure that all financial accounts are audited properly and reported on in a clear way.
