The State of Arunachal Pradesh Act,1986
Section 31. Reports relating to the accounts of the existing Union territory of Arunachal Pradesh
(1) The reports of the Comptroller and Auditor-General of India referred to in section 49 of the Government of Union Territories Act,1963(20 of 1963), relating to the accounting of the excising Union territory of Arunachal Pradesh in respect of any period prior to the appointed day, shall be submitted to the Governor of Arunachal Pradesh who shall cause them to be laid before the Legislative Assembly of the State.
(2) The Governor may, by order,-
(a) Declare any expenditure incurred out of the Consolidated Fund of the existing Union territory of Arunachal Pradesh on any service in respect of any period prior to t he appointed day during the financial year 1986-87 or in respect of any earlier financial year in excess of the amount granted for the service and for that year as disclosed in the referred to in sub-section (1) to have been duly authorised and
(b) Provided for any action to be taken on any matter arising out of the said reports.