Expenditure Audit – Grant-in-Aid
As per Section 14 / 15 of the C&AG DPC Act, 1971, It shall be the duty of the Comptroller and Auditor-General to audit receipts and expenditure of bodies or authorities substantially financed from Union or State Revenue in forms of Grants 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.