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