Which department is exempt from the Controller's close supervision over accounts?

The correct choice indicates that there is no exemption from the Controller's close supervision over accounts for any department. This means that all departments are required to adhere to the oversight and regulations set by the Controller regarding financial accounts. Maintaining this oversight is crucial for ensuring accountability, preventing mismanagement of funds, and ensuring compliance with legal and financial standards across all departments.

By emphasizing that no department is exempt, it underscores the importance of uniformity and comprehensive accountability in managing public resources. Every department, including those that might seem specialized or independent, must operate under the same financial supervision to maintain transparency and integrity in financial reporting and management. This is crucial for fostering trust in government operations and ensuring that all funds are utilized appropriately.

The other departments mentioned in the options typically may have specific regulations or operational frameworks, but none enjoy a standardized exemption from the Controller's supervision. This approach reinforces rigorous financial control across all entities within the organization.