Which one of the following is *not* a duty of the Comptroller and Audi

Which one of the following is *not* a duty of the Comptroller and Auditor General of India ?

To audit and report on all expenditure from the Consolidated Fund of India of each State and Union Territory that has a Legislative Assembly
To audit and report on all expenditure from the Contingency Funds and Public Accounts of the Union and the States
To audit and report on all trading, manufacturing, and profit and loss accounts kept by any Department and/or private enterprises
To audit and report on the receipts and expenditure of all bodies and authorities substantially financed from the Union or State revenues
This question was previously asked in
UPSC CISF-AC-EXE – 2020
Auditing and reporting on all trading, manufacturing, and profit and loss accounts kept by private enterprises is not a general duty of the Comptroller and Auditor General (CAG) of India.
– The CAG’s primary role is to audit the accounts of the Union and State governments and public sector undertakings.
– 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.
The CAG is the guardian of the public purse and plays a crucial role in ensuring accountability of the executive to Parliament/State Legislatures by auditing government accounts and reporting on financial propriety.
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