Actual Article
Article 151: Audit reports
- Reports of the Comptroller and Auditor-General:
- 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.
- 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.
UPSC Notes for Article 151
Explanation:
- Submission of Audit Reports:
- The Comptroller and Auditor-General (CAG) submits audit reports on the accounts of the Union to the President.
- The President is responsible for laying these reports before both Houses of Parliament.
- Similarly, the CAG submits audit reports on the accounts of a State to the Governor of the State.
- The Governor is responsible for laying these reports before the State Legislature.
Key Points:
- Parliamentary and Legislative Oversight: Ensures that the audit reports are presented to the elected representatives, promoting transparency and accountability in financial matters.
- Role of President and Governor: Highlights the procedural role of the President and the Governor in ensuring that audit reports reach the appropriate legislative bodies for review.
Important Cases and Commissions Related to Article 151
Cases:
- Common Cause vs. Union of India (1996): Emphasized the role of the CAG in auditing government expenditures and the importance of presenting these reports to Parliament for transparency.
- S.R. Bommai vs. Union of India (1994): While primarily about President’s rule, the case discussed the importance of legislative oversight, indirectly supporting the principles of Article 151.
Commissions:
- Second Administrative Reforms Commission: Emphasized the need for effective auditing and timely presentation of audit reports to ensure financial accountability.
- 14th Finance Commission: Recommended measures to strengthen the role of the CAG and ensure effective legislative review of audit reports.
Previous Year Prelims Questions Related to Article 151
- (UPSC Prelims 2016) The reports of the Comptroller and Auditor-General of India relating to the accounts of the Union are submitted to:
- A. The Prime Minister
- B. The Finance Minister
- C. The President
- D. The Chief Justice of India Correct Answer: C. The President
- (UPSC Prelims 2018) The reports of the Comptroller and Auditor-General of India relating to the accounts of a State are submitted to:
- A. The Chief Minister
- B. The Finance Minister of the State
- C. The Governor
- D. The State Legislature directly Correct Answer: C. The Governor
Previous Year Mains Questions Related to Article 151
- Mains 2016: “Discuss the significance of Article 151 in ensuring financial accountability in India. How do the provisions of this article promote transparency and legislative oversight?”
- Mains 2019: “Analyze the role of the President and the Governor in the context of Article 151. How does the submission and presentation of audit reports contribute to financial governance in India?”
Additional Insights:
- Transparency: Article 151 ensures that audit reports prepared by the CAG are made available to the elected representatives, promoting transparency in financial matters.
- Legislative Review: The provision for laying the audit reports before Parliament and State Legislatures ensures that there is a mechanism for legislative review and accountability.
- Procedural Clarity: Clearly defines the procedural roles of the President and the Governor in the submission and presentation of audit reports, ensuring that these reports are appropriately disseminated.
Understanding Article 151 is crucial for UPSC aspirants as it outlines the provisions for the submission and presentation of audit reports by the Comptroller and Auditor-General of India, ensuring financial accountability and transparency. This knowledge is essential for both preliminary and main examinations, offering insights into the mechanisms that support effective financial oversight and governance in India.