What is Form of accounts of the Union and of the States? What is Audit reports? Article 150 and 151 of Constitution of India, 1949
Form of accounts of the Union and of the States and Audit reports are defined under Article 150 and 151 of Constitution of India 1949. Provisions under these Article are:
Article 150 of Constitution of India "Form of accounts of the Union and of the States"
The accounts of the Union and of the States shall be kept in such form as the President may, on the advice of the Comptroller and Auditor-General of India, prescribe
Article 151 of Constitution of India "Audit reports"
(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