Which one of the following statements is not correct regarding the functions and powers of the Comptroller and Auditor-General of India?

• A. He examines the accounts of the Union Government and submits his report to the President.
• B. He examines the accounts of the State Governments and submits his report to the Governors of the respective States.
• C. He does not exercise any administrative control over the offices of the auditors working in the States.
• D. In case either House of Parliament desires to have any information from him, it can do so through the Public Accounts Committee.