Which among the following is a correct function of Public Accounts Committee?
[A] It works under President of India and creates accounts for various ministries
[B] It works under Comptroller and Auditor General of India and prepares accounts
[C] It is a parliamentary committee which gives report on nonplan expenditures of the government
[D] It is a parliamentary committee which scrutinizes the report of the Comptroller & Auditor General of India

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