Section 13(a) in The Comptroller And Auditor-General's (Duties, Powers And Conditions Of Service), Act, 1971
(a)to audit all expenditure from the Consolidated Fund of India and of each State and of each Union territory having a Legislative Assembly and to ascertain whether the moneys shown in the accounts as having been disbursed were legally available for and applicable to the service or purpose to which they have been applied or charged and whether the expenditure conforms to the authority which governs it;
