Correct option is C
The accounts of the state fund for persons with disabilities are audited by both the Comptroller and Auditor-General of India. These positions are crucial in ensuring that public funds are utilized effectively and transparently. The Auditor-General has the responsibility of auditing all expenditures from the consolidated fund of India, including those set aside for special purposes like disability welfare funds. These audits are essential to ensure that resources meant for the empowerment and support of persons with disabilities are being used in accordance with the law. This process of financial oversight is part of broader governance mechanisms aimed at ensuring accountability and proper fund management in welfare schemes.