Section 186(4) in Jammu and Kashmir Water Resources (Regulation And Management) Act, 2010
(4)The accounts of the authority, as certified by the Controller and Auditor General of India or any other person appointed by him in his behalf together with the audit report thereon, shall be forwarded annually to the Government and the Government shall cause the same to be laid, as soon as may be after it is received, before the State Legislature.