Article 151 of the Indian Constitution deals with the Audit Reports of the Comptroller and Auditor-General (CAG) of India. It is part of Chapter V (The Comptroller and Auditor-General of India) under Part V (The Union) of the Constitution.
🏛️ Article 151 – Audit Reports
Text of Article 151:
(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.
📌 Key Points:
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CAG Reports Submission:
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For Union Government → CAG submits reports to the President of India.
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For State Government → CAG submits reports to the Governor of the State.
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Laying Before the Legislature:
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President/Governor ensures that these reports are laid before Parliament/State Legislature.
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Purpose:
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To ensure transparency and accountability in the use of public funds.
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These reports are then examined by Public Accounts Committees (PAC) at the Union and State levels.
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🧠 Why Article 151 is Important:
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Ensures financial discipline in governance.
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Helps the Legislature in overseeing the expenditure of public money.
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Enhances checks and balances in democratic functioning.
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