# Reporting Procedures of C&AG
## Constitutional Mandate — Article 151
Article 151 of the Constitution of India mandates the following reporting structure:
| Accounts | Submitted to | Laid before |
|---|---|---|
| Union accounts | President of India | Each House of Parliament |
| State accounts | Governor of the concerned State | Legislature of that State |
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## Key Principles of Reporting
### 1. Constitutional Mandate
Reports must be presented to the respective legislatures via the President/Governor — this is a constitutional requirement, not a statutory one.
### 2. Adequate Publicity
Reports should not only be presented to the legislature but also publicised adequately to create proper public opinion for taking remedial action where necessary on the findings.
### 3. Future Safeguard
Adequate publicity of audit findings constitutes a more effective safeguard in the future — deterring financial irregularities through public scrutiny.
### 4. Factual Reporting — Total Objectivity
Reporting is factual; conclusions are deliberately left to be drawn by the reader. This is to ensure total objectivity of the audit report.
### 5. Recommendations — Traditional Role of PAC
Nothing legally debars C&AG from making recommendations, but traditionally this has been left to be done by the Public Accounts Committee (PAC).
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## Flow of Audit Report
```
C&AG prepares audit report
↓
Submitted to President (Union) / Governor (State)
↓
Laid before Parliament / State Legislature
↓
Publicised adequately for public opinion
↓
Public Accounts Committee (PAC) makes recommendations
```
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## Key Institutions in the Reporting Chain
| Institution | Role |
|---|---|
| C&AG | Prepares and submits factual audit report |
| President / Governor | Receives report and causes it to be laid before the legislature |
| Legislature | Considers audit findings |
| Public Accounts Committee (PAC) | Traditionally makes recommendations based on audit findings |