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

The question asks which duty is NOT performed by the Comptroller and Auditor General (CAG) of India, as per the Constitution and the CAG's (Duties, Powers and Conditions of Service) Act, 1971. 1. (A) To audit and report on all expenditure from the Consolidated Fund of India (and of each State and UT having a Legislative Assembly). This is a core function of the CAG (Article 149). So, this duty IS performed. 2. (B) To audit and report on all expenditure from the Contingency Funds and Public Accounts of India and the States. This is also a function of the CAG (Article 149). So, this duty IS performed. 3. (C) To audit and report on all trading, manufacturing, profit and loss accounts, balance sheets, and other subsidiary accounts kept in any department of the Union or a State. This is also part of CAG's audit mandate, especially concerning government departments and undertakings (Article 149). So, this duty IS performed. 4. (D) To control the receipt and issue of public money, and to ensure that the public revenue is lodged in the exchequer. This describes a 'control over the issue of money' function. While the CAG audits receipts and expenditures, the actual control over the issue of money from the Consolidated Fund lies with the Executive based on appropriations made by the Legislature. The CAG's role is primarily ex-post-facto audit, not control over the issue of money before expenditure. In the UK, the CAG had such control functions, but in India, the CAG does not control the release of funds. The CAG audits whether the expenditure was as per appropriation but does not control the initial release. Therefore, the duty described in (D) is NOT performed by the CAG of India.