As per the provisions of Article 151(2) of the
constitution. the CAG shall submit a Report (The Audit
Report) relating to the accounts of the State to the
Governor of the State for being laid before the
Legislature. The Reports shall draw attention to points
• The Appropriation Accounts like
Expenditure in excess of grants, Expenditure incurred
without the approval of the Legislature, Cases of
persistent savings or excess etc.
• Finance Accounts like Budgetary deficits, Public
Debt, Investment by Government, Cash management etc.
• The audit of all expenditure from the Consolidated
fund of India
• Comprehensive Reviews of various programs and
schemes launched by the respective Governments
• Instances of losses or wasteful expenditure
• Points arising from audit of all receipts to the
Consolidated fund of India
• Audit of Government Companies and Autonomous Bodies
• The audit of bodies or authorities substantially
financed from the Consolidated Fund of India.
• The audit of Government Corporations
• Audit of transactions under the Contingency Fund
and Public Account
• Any other matter of interest from the efficiency,
financial or the accounting point of view which has to
be brought to the notice of the legislature.