निम्नलिखित में से कौन-सा बजट प्रकार अपनी मुख्य विशेषता से सही सुमेलित नहीं है?

Which of the following is NOT a primary function of systematic government accounting?

Through the process of departmentalization of accounts, in which year was the compilation of accounts separated from the audit functions of the Comptroller and Auditor General (CAG) of India, thereby relieving the CAG of union civil accounts compilation?