After completion CQAT (Central Quality Assurance Team) meeting advanced para (Serious Financial Irregularities) are sent to The Comptroller & Auditor General of Bangladesh (CAG) to include CAGs Audit report. According to the Article 132 of the Constitution of Bangladesh, The reports of the Auditor- General relating to the Reports of public accounts of the Republic shall be submitted to the President, who shall cause them to be laid before Parliament. PAC (Public Accounts Committee) of the parliament then discuss the reports relating to various ministry as well as defence ministry in the Parliament.