Section 13 of CAG Act : Section 13: General Provisions Relating To Audit

Explanation using Example

Imagine a scenario where the government of India has allocated funds for the construction of a new highway. The Comptroller and Auditor-General (CAG) conducts an audit to ensure that the funds disbursed from the Consolidated Fund of India are used solely for the highway construction and not diverted to other projects. The CAG checks if the spending adheres to the approved budget and the guidelines set by the government. If any discrepancies are found, such as use of funds for unrelated purposes, the CAG would report these findings. This process helps in maintaining transparency and accountability in the utilization of public funds.