Annual reporting obligations require Government companies' reports and audit comments to be laid before the appropriate legislature. Section 619A requires Governments that are members of Government companies to cause an annual report on the company's working and affairs to be prepared and, after preparation, laid before the appropriate Legislature together with the company's audit report and any comments or supplement by the Comptroller and Auditor General; the duty applies to Central and State Governments as relevant and, so far as may be, to Government companies in liquidation.