The CAG audits accounts of Union Territories under which provision, and how does this differ from audit of States?

CAG audit of Union Territories: (a) Article 149: CAG's duties, powers include auditing all receipts/expenditures of Union, States, and Union Territories, as UTs are part of Indian territory under Union administration, (b) Audit scope for UTs: (i) UTs with Legislature (Delhi, Puducherry): Similar to States - audit of legislative, executive expenditures, local bodies, (ii) UTs without Legislature (Andaman & Nicobar, Lakshadweep, etc.): Audit of Central government expenditures administered through UT administration, (c) Differences from State audit: (i) Administrative control: UTs administered by President through Administrator; CAG reports to President for UTs, Governor for States, (ii) Legislative oversight: UTs with Legislature have PAC like States; UTs without Legislature rely on Parliamentary committees for oversight, (iii) Local bodies: CAG audits UT local bodies (Municipalities, Panchayats) similar to States, but under Central administrative framework, (d) Applications: (i) UT audits: CAG examines UT administration efficiency, financial management, program implementation, (ii) Accountability: PAC (Parliament for UTs, State Legislature for States) examines CAG reports, questions officials, recommends corrective action, (e) Illustrates unified audit framework: Article 149 enables CAG to audit all government expenditures across India; administrative differences between States, UTs reflected in reporting, oversight mechanisms, not audit scope.