Who, among the following, scrutinises the report of the Comptrolle r and Auditor General of India ?

Under India’s parliamentary system of financial accountability, the audit reports of the Comptroller and Auditor General of India (submitted to the President under Article 151 and laid before Parliament) are examined in detail by the Public Accounts Committee (PAC). Executive bodies such as the Cabinet Secretariat, the Union Finance Minister, and the Department of Expenditure are audited entities rather than the parliamentary committee that scrutinises CAG reports.