The Audit Report of the CAG relating to the State are submitted to the Governor of the State for being laid before the Legislature of the State under Article 151(2) of the Constitution of India. On approval for placing by the Governor of the State, the State Legislature allots a date for placing of the Report. This is included in List of Business of the Legislature Assembly for the particular date as well. The Audit reports are usually placed on the table of the House by the Finance Minister of the State. These reports are subsequently discussed by the Committee on Public Accounts (PAC) and Committee on Public Undertakings (COPU).

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