<Dd> <Ul> <Li> Field - level officers </Li> </Ul> <Dl> <Dd> <Ul> <Li> Divisional commissioners </Li> <Li> District magistrates </Li> <Li> Sub-divisional magistrates </Li> </Ul> </Dd> </Dl> </Dd> <Ul> <Li> Field - level officers </Li> </Ul> <Li> Field - level officers </Li> <Dl> <Dd> <Ul> <Li> Divisional commissioners </Li> <Li> District magistrates </Li> <Li> Sub-divisional magistrates </Li> </Ul> </Dd> </Dl>

The cag of india does not audit the receipts and expenditure of