Which one of the following is *not* a duty of the Comptroller and Auditor General of India ?
[amp_mcq option1=”To audit and report on all expenditure from the Consolidated Fund of India of each State and Union Territory that has a Legislative Assembly” option2=”To audit and report on all expenditure from the Contingency Funds and Public Accounts of the Union and the States” option3=”To audit and report on all trading, manufacturing, and profit and loss accounts kept by any Department and/or private enterprises” option4=”To audit and report on the receipts and expenditure of all bodies and authorities substantially financed from the Union or State revenues” correct=”option3″]
This question was previously asked in
UPSC CISF-AC-EXE – 2020
– Duties A, B, and D are explicitly listed among the CAG’s responsibilities under the Comptroller and Auditor-General’s (Duties, Powers and Conditions of Service) Act, 1971. This includes auditing government expenditure from various funds, and the accounts of bodies substantially financed by government revenues.
– The CAG audits government companies (where the government holds a significant stake), but does not generally audit purely private enterprises unless they receive substantial government funding (covered under D). Option C states auditing “any… private enterprises” without qualification, which is incorrect as a general duty.