The annual accounts of receipts and disbursements of the State Government are submitted to Government by the Comptroller and Auditor General of India in the form of the Finance Accounts and Report thereon. These, together with the Appropriation Accounts and Reports thereon, constitute the published accounts of Government.The Finance Accounts and report thereon deal with the accounts of Government as a whole, including transactions relating to debt, deposits, advances, suspense and remittance accounts which do not strictly fall within the scope of the Appropriation Accounts.
