Section 2(3) in The Mahatma Gandhi National Rural Employment Guarantee Audit of Schemes Rules, 2011
(3)The accounts of the schemes of every State Government as certified together with the audit report thereon shall be forwarded to the Comptroller and Auditor General of India and the Central Government by the State Government. The Central Government shall cause the audit report to be laid, as soon as may be after they are received, before each House of Parliament.
