As per Section 18 of the Comptroller and Auditor General of India (dpc) act of 1971, he has the authority to inspect any offices under the control of the  Union or of a state including treasuries and such offices responsible for keeping the initial or subsidiary records/ accounts and submit accounts to him.  Treasury Inspection Parties are constituted for conducting inspection of these initial accounts, by which the accuracy of the original data on which accounts are based is checked.