पुढीलपैकी कोणते नियंत्रक व लेखा परीक्षकाचे (CAG) काम नाही ?
(1) शासन खर्चाचे लेखापरीक्षण करणे.
(2) शासन खर्चावर परिणाम करणाऱ्या वित्तिय नियमांचे व आदेशांचे पालन होते आहे किंवा नाही ते पाहणे.
(3) जे पदाधिकारी शासन खर्चाला मंजूरी देत आहेत, ते वैधानिक दृष्ट्या त्या कार्यासाठी सक्षम आहेत की नाही, ते पाहणे.
(4) कल्याणकारी योजनांच्या खर्चाची शिफारस करणे.

The correct answer is Option D (to recommend expenditure for welfare schemes.).

Key Points:
• Functions and Role of the CAG (Articles 148 to 151):
• The CAG of India is the supreme audit institution empowered by the CAG's (Duties, Powers and Conditions of Service) Act, 1971.
• Core audit duties:
• Auditing all expenditure from the Consolidated Fund of India and States (Option 1).
• Ensuring that money shown in accounts was legally available and conformed to the governing financial rules and authorities (Option 2).
• Verifying legal sanction and competency of expenditure-sanctioning officers (Option 3).
• Non-Audit Function:
• Recommending financial allocations or proposing expenditures for government welfare schemes is the executive's policy prerogatives (Cabinet/Ministry of Finance/NITI Aayog), NOT the CAG's audit mandate.
• Hence, Option (4) is NOT a function of the CAG.
• Key Takeaway: CAG conducts ex-post audits on legal and financial conformity; CAG never recommends executive expenditure for welfare schemes.