Interface with Legislation
In accordance with Article 151 of the Constitution of India, the Comptroller and Auditor General of India forwards his Audit Reports on the accounts as well as on the points noticed during audit of transactions of the State Government to the Governor, who causes them to be laid on the table of the Vidhan Sabha.
The Reports of the Comptroller and Auditor General of India on the State Finances and transactions of the State Government presented to the Vidhan Sabha stand referred to the Public Accounts Committee (PAC)/Committee on Public Undertakings (COPU). The Government departments are to submit suo moto Action Taken Notes on all Audit paragraphs, Performance Audits and comments on State Finances to the Committee. The Committee discusses the paragraphs/ Performance Audits/ comments on State Finances through detailed examination after which a report containing their observations and recommendations is presented to the Vidhan Sabha.
The drafts of the paragraphs/ Performance Audits/comments on State Finances included in the Audit Reports are forwarded to the Secretary of the Departments concerned for comments so that the views of the Government are incorporated in the Audit Reports before their presentation to the Vidhan Sabha. Finance, Revenue and Expenditure Department (FRED) has prescribed that the comments of the departments concerned should be intimated to Audit within a period not exceeding six weeks. However, replies were not received from the departments concerned in respect of five paragraphs.