State Which of the Following Statements Is Incorrect

State which of the following statements is incorrect?

A) Comptroller and Auditor General controls all disbursements and audits the accounts of both the Union and the State Governments
B) He annually submits a report to the President relating to the accounts of Union
C) The annual report of the Comptroller and Auditor General is considered by Public Accounts Committee of Parliament
D) No money by the Union and State Governments can be spent without prior approval of the Comptroller and Auditor General