In which year was accounting separated from auditing and Comptroller and Auditor General's task only remained confined to auditing the Government Accounts?

1. A

   1975

   (a) 1975. A year early. Departmentalisation of accounts is dated 1976.

2. B

   1977

   (b) 1977. A year late; 1977 is often confused with other Janata-era administrative changes.

3. C

   1976

   (c) 1976. Accounting was separated from audit in 1976 (departmentalisation of accounts). The CAG’s residual constitutional task is audit of Union and State accounts, not compilation of accounts. That year is the official key.

4. D

   1981

   (d) 1981. Far too late for the 1976 reform.

Summary. Official key is (c) 1976. From 1976, accounts compilation moved to executive departments; the CAG remained the auditor. 1975, 1977 and 1981 are distractor years. Honour the stored letter (c).