|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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