The audit of government expenditure is one of the major components of government audit. In this regard, what is meant by "Audit against rules and…

(A) That the expenditure is incurred with due regard to broad and general principles of financial propriety.

(B) That there is sanction, either special or general, accorded by competent authority authorising the expenditure.

(C) That there is a provision of funds out of which expenditure can be incurred and the same has been authorised by competent authority.

(D) That the expenditure incurred conforms to the relevant provisions of the statutory enactment and in accordance with the financial rules and regulations framed by the competent authority.