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

1
To audit and report on all expenditure from the Consolidated Fund of India of each State and Union Territory that has a Legislative Assembly
2
To audit and report on all expenditure from the Contingency Funds and Public Accounts of the Union and the States
3
To audit and report on all trading, manufacturing, and profit and loss accounts kept by any Department and/or private enterprises
4
To audit and report on the receipts and expenditure of all bodies and authorities substantially financed from the Union or State revenues

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