The Comptroller and Auditor-General of India (CAG) submits three reports to the President and Governors of the states. Which one of the following reports does not come under that category?
1) Audit Report on Appropriation Accounts
2) Audit Report on Capital Accounts
3) Audit Report on Finance Accounts
4) Audit Report on Public Sector Undertakings
2) Audit Report on Capital Accounts