Interface with Legislation
The Report of the C&AG of India is prepared for submission to the Governor of Kerala under Article 151 of the Constitution for being laid before the State Legislature. The primary purpose of the Report is to bring to the notice of the State Legislature important results of Audit. CAG’s Auditing Standards 2017 also stipulates that the audit reports of SAI India that include its conclusions and recommendations resulting from its audits shall be tabled in the Legislature concerned or presented to the audited entity’s governing body as required and shall thereafter be in the public domain.