• (A) Comptroller and Auditor General controls all disbursements and audits the accounts of both the Union and the State Governments
• (B) He annually submits a report to the President relating to the accounts of Union
• (C) The annual report of the Comptroller and Auditor General is considered by Public Accounts Committee of Parliament
• (D) No money by the Union and State Governments can be spent without prior approval of the Comptroller and Auditor General