law: The Goa, Daman and Diu Reorganisation Act, 1987
  32. Reports relating to the accounts of the existing Union territory.-
  (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 accounts of the existing Union territory in respect of any period prior to the appointed day, shall be submitted to the Governor of the State of Goa and the President who shall cause them to be laid before the Legislative Assembly of that State or the House of the People, as the case may be.
  (2) The Governor may, by order,-
  (a) declare any expenditure incurred out of the Consolidated Fund of the existing Union territory on any service in respect of any period prior to the appointed day during the financial year 1987-88 or in respect of any earlier financial year in excess of the amount granted for that service and for that year as disclosed in the report referred to in sub-section (1) to have been duly authorised; and
  (b) provide for any action to be taken on any matter arising out of the said reports.