Articles 150 and 151 of the Constitution of India: Form of Government Accounts and Audit Reports

Articles 150 and 151 form part of the constitutional framework governing public accounts and audit in India. Article 150 deals with the form in which the accounts of the Union and the States are kept, while Article 151 provides for submission of reports of the Comptroller and Auditor-General of India (CAG) and their placement before Parliament or the State Legislature.

In brief: Article 150 requires Union and State accounts to be kept in the form prescribed by the President on the advice of the CAG. Article 151 requires CAG reports concerning Union accounts to be submitted to the President and reports concerning State accounts to the Governor, for laying before the appropriate legislature.

Article 150 - Form of accounts of the Union and of the States

The accounts of the Union and of the States shall be kept in such form as the President may, on the advice of the Comptroller and Auditor-General of India, prescribe.

Meaning and scope of Article 150

Article 150 establishes the constitutional authority for prescribing the form of government accounts. The President prescribes that form on the advice of the CAG. The CAG's official Audit Regulations explain that the expression "form" has a comprehensive meaning: it covers not merely the broad presentation of accounts but also the basis for selecting the heads under which government transactions are classified.

This provision should be read with Article 149 and with the Comptroller and Auditor-General's (Duties, Powers and Conditions of Service) Act, 1971, which contains statutory provisions concerning the CAG's duties and powers in relation to government accounts.

Article 151 - Audit reports

(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.

How Article 151 operates

Article 151 creates the constitutional route by which CAG audit reports enter the legislative process. For Union accounts, the report goes to the President for laying before both Houses of Parliament. For State accounts, the report goes to the Governor for laying before the State Legislature.

Relationship between Articles 149, 150 and 151

The three provisions work together. Article 149 concerns the duties and powers of the CAG; Article 150 concerns the prescribed form of Union and State accounts; and Article 151 governs submission and legislative laying of CAG audit reports. Together, they provide the constitutional foundation for government accounting, public audit and legislative financial accountability.

Official reference: The Comptroller and Auditor General of India publishes the constitutional provisions concerning the CAG, including Articles 148 to 151, and the Audit Regulations explain the government-accounting framework under Articles 149 and 150.

Related constitutional provisions

Readers may also refer to Articles 148 and 149 - Comptroller and Auditor-General of India, duties and powers, and the provisions beginning with Articles 152 to 155 - States, Governors and executive power.

This page is an informational explanation of the constitutional provisions. For authoritative text and current institutional material, consult the Constitution of India and official CAG resources.