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

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