334155; font-size: 20px; border-bottom: 2px solid #e2e8f0; padding-bottom: 10px; margin-top: 0; margin-bottom: 20px; font-weight: 700;”>Conclusion
Section 13 acts as the cornerstone of financial accountability in the Indian democratic setup. By mandating the CAG to audit expenditures against the twin tests of legal availability and administrative authority, it ensures that the executive branch spends public money exactly as authorized by the legislature, maintaining the sanctity of the Consolidated Fund.