Consider the following statements:

1. Parliament may by law prescribe duties and powers of the Comptroller and Auditor-General in relation to the accounts of authorities or bodies other than the Union and the States.

2. The reports of the Comptroller and Auditor-General relating to the accounts of the Union are submitted to the President, who causes them to be laid before each House of Parliament.

3. The reports of the Comptroller and Auditor-General on the accounts of the District Councils under the Sixth Schedule are submitted to the President, who causes them to be laid before Parliament.

Which of the statements given above are correct?