Controller General of Accounts

Appropriation Accounts & Finance Accounts

The annual accounts of the Government, comprising the Union Government Finance Accounts and the Appropriation Accounts, are also prepared by the Controller General of Accounts. These documents are presented before the Parliament after their statutory audit by the Comptroller and Auditor General of India. Preparation and submission of Appropriation Accounts to the parliament completes the cycle of budgetary process. Through Appropriation Accounts parliament is informed about the expenditure incurred against the appropriations made by the parliament in the previous financial year. All the expenditures are duly audited and excesses or savings in the expenditure are explained.

The Finance Accounts show the details of receipts and expenditure for all the three funds in the form of various statements including liabilities of the government such as guarantees etc. and loans given to states, union territories and public sector under takings.

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