Question

The reports of the Comptroller and Auditor General of India relating to the accounts of the Union shall be submitted to the:

• A. Vice President of India
• B. Speaker of Lok Sabha
• C. Prime Minister of India
• D. President of India

Hint:

The reporting path for federal oversight always follows a set order: the CAG submits reports directly to the President, who then tables them before Parliament.

Answer 1

The Correct Option is D

Concept: The Comptroller and Auditor General (CAG) serves as the top guardian of the public purse in India, operating under constitutional provisions set out in Articles 148 to 151.

Step 1: Reviewing the reporting mandate of Article 151.
According to Article 151(1) of the Constitution of India, the audit reports compiled by the CAG concerning the accounts of the Union government must be submitted directly to the President of India.

Step 2: Tracking the path of the report to Parliament.
Once the President receives the audit reports, they are constitutionally required to cause them to be laid before each House of Parliament (Lok Sabha and Rajya Sabha). After being tabled, the reports are examined by the Public Accounts Committee (PAC).

Step 3: Conclusion.
Since the CAG must route the official reports through the executive head of state first, Option (D) is the correct answer.