The Comptroller and Auditor General of India does not audit the accounts of ___________________.

The duties and functions of the CAG as laid down by the Parliament. 

He audits the accounts related to all expenditure from the Consolidated

Fund of India, consolidated fund of each state and consolidated fund of

each union territory having a Legislative Assembly. 

He audits the accounts of any other authority when requested by the

President or Governor. For example, the audit of local bodies. 

So none of the above option is correct in this respect.