From Article 149 to Article 151: how the auditor's duties are fixed and where the audit reports go

Background

The Constitution leaves the duties and powers of the Comptroller and Auditor-General to Parliament. Article 149 says Parliament shall by law prescribe those duties and powers over the accounts of the Union, the States and any other authority or body, and until it does so the holder of the office keeps the powers the Auditor-General had before the Constitution came into force. Article 150 provides that the form in which the accounts of the Union and the States are kept is prescribed by the President on the advice of the auditor. Article 151 settles where the reports travel: Union audit reports go to the President, who causes them to be laid before each House of Parliament, and State audit reports go to the Governor, who causes them to be laid before the State Legislature. Under Article 148 the service conditions of the Indian Audit and Accounts Department are made by rules of the President after consultation with the auditor, and the administrative expenses of the office, including salaries and pensions, are charged on the Consolidated Fund of India. The same Article bars the holder from any further office under the Union or a State after leaving the post.