Interface with Legislation
CAG is a constitutional authority empowered under Article 149 of the Constitution of India to perform such duties and exercise such powers in relation to the accounts of the Union and States and of any other authority or body as may be prescribed by or under any law made by Parliament. The Audit Reports of the CAG relating to the State are submitted to the Governor of the State, who shall cause them to be laid before the Legislature of the State as per Article 151(2) of the Constitution of India.