As per the CAG (DPC's) Act, 1971, the Comptroller and Auditor General of India:
(i) audits all receipts into and expenditure from the Consolidated Fund of India and of each State and of each Union Territory, having a Legislative Assembly
(ii) audits all transactions of the Union and of the States relating to Contingency Funds, and Public Accounts
(iii) audits receipts and expeuditure of bodies or authorities substantially financed from Union or State revenue
(iv) audits accounts of bodies or authorities by request