Article 280 mandates the President to lay the recommendations of the Finance Commission before Parliament. Article 148 empowers the Comptroller and Auditor General (CAG) to submit audit reports to the President, who then causes them to be laid before Parliament. Similarly, Article 338 mandates the President to present the report of the National Commission for Scheduled Castes to Parliament. The Public Accounts Committee's report is presented to Parliament directly by the committee, not through the President as a constitutional mandate.