Section 103:
Publication of audit report.
(1) Within fourteen days after the audit and examination of the
accounts of a Board have been completed, the Comptroller and Auditor-General of India shall forward
copies of the audit report to the Central Government and to the Board.
(2) The Central Government shall cause every audit report to be laid for not less than thirty days
before each House of Parliament as soon as may be after such report is received by that Government.