Which one of the following duties is NOT performed by the Comptroller and Auditor General of India?

1. To audit and report on all expenditure from the Consolidated Fund of India
2. To audit and report on all expenditure from the Contingency Funds and Public Accounts
3. To audit and report on all trading, manufacturing, profit and loss accounts
4. To control the receipt and issue of public money, and to ensure that the public revenue is lodged in the exchequer

Explanation

Option (d) is correct

• Comptroller and Auditor General of India audits expenditure from the Consolidated Fund of India, Contingency Funds, and Public Accounts, and also audits trading and manufacturing accounts of the government. However, unlike the British system, the CAG of India does not exercise control over the receipt and issue of public money or ensure that revenue is deposited in the treasury. The Indian CAG performs only the auditing function and not the “comptroller” function in the strict sense.

Answer: (d) To control the receipt and issue of public money, and to ensure that the public revenue is lodged in the exchequer