The audit reports of the Comptroller and Auditor General of India relating to the accounts of the Union shall be submitted to

According to Article 151 of the Constitution of India, the Comptroller and Auditor General (CAG) of India is responsible for submitting audit reports relating to the accounts of the Union to the President [2]. Specifically, the CAG submits three distinct audit reports to the President: the audit report on appropriation accounts, the audit report on finance accounts, and the audit report on public undertakings [3]. Once these reports are submitted, the President is constitutionally mandated to cause them to be laid before each House of Parliament [2]. This mechanism ensures the accountability of the executive to the legislature in matters of financial administration [1]. While the Public Accounts Committee later examines these reports, the initial submission of the Union's audit reports is strictly to the President, whereas reports relating to State accounts are submitted to the Governor of the respective State.

Sources

1. [1] Indian Polity, M. Laxmikanth(7th ed.) > Chapter 52: Comptroller and Auditor General of India > ROLE > p. 446
2. [2] Indian Polity, M. Laxmikanth(7th ed.) > Chapter 24: Parliamentary Committees > Pa rlia menta ry Committees > p. 272
3. [3] Laxmikanth, M. Indian Polity. 7th ed., McGraw Hill. > Chapter 24: Parliamentary Committees > Pa rlia menta ry Committees > p. 272