The PM CARES Fund is not a Government of India fund and the amount collected by it does not go to the Consolidated Fund of India, the Delhi High Court has been informed. An affidavit filed by an Under Secretary at the Prime Minister's Office (PMO) who is discharging his functions in the PM Cares Trust on honorary basis, has said the trust functions with transparency and its funds are audited by an auditor - a chartered accountant drawn from the panel prepared by the Comptroller and Auditor General of India.