What is the Article 151?

Article 151 of the Indian Constitution deals with the provisions related to audit reports. It has two provisions which are as follows:

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. 

Further Reading:

• President of India – Article 52-62
• Governor
• Parliament and State Legislature

To know more about the power and duties of the Comptroller and Auditor General of India, check the linked article.