law: The Andhra Pradesh reorganization Act, 2014
  45.  Reports relating to accounts of Andhra
  
  Pradesh State.
  1.    The
  
  reports of the Comptroller and Auditor-General of India referred to in clause
  
  (2) of article 151 relating to the accounts of the existing State of Andhra
  
  Pradesh in respect of any period prior to the appointed day shall be submitted
  
  to the Governor of each of the successor States of Andhra Pradesh and Telangana
  
  who shall cause them to be laid before the Legislature of that State.
  2.    The
  
  President may by order--
  a. 
  
    declare any expenditure incurred out of the Consolidated Fund of
  
  Andhra Pradesh on any service in respect of any period prior to the appointed
  
  day during the financial year 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 reports 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.