Article 151 creates a dual reporting mechanism for the CAG: Union accounts go to the President (who lays them before Parliament), and State accounts go to the Governor (who lays them before the State Legislature). The PAC and other committees examine these reports after they are tabled, but the initial submission is always to the constitutional head of the executive.

1. 1 Pick up Constitution of India.
2. 2 Go to Part V, Chapter V — Comptroller and Auditor-General.
3. 3 Find Article 151.
4. 4 Read sub-clause (2) — it clearly says 'submitted to the Governor'.

The text reads: Article 151(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.