Step 1: Understanding the constitutional provision.
Article 151 of the Constitution provides that the reports of the Comptroller and Auditor General (CAG) relating to the accounts of a State shall be submitted to the Governor.
Step 2: Further explanation.
The Governor then places these reports before the State Legislature for examination by the Public Accounts Committee and other committees as necessary.
Step 3: Conclusion.
Thus, the initial submission of the report is to the Governor, not directly to any committee.