(1) 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.
(2) 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.