Which one of the following duties is not performed by Comptroller and Auditor general of India? [2001]

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