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Q – 1: What are the main publications relating to Accounts and what do they present? A – 1: Finance Accounts, Appropriation Accounts, the Combined Finance and Revenue Accounts and the Accounts at a Glance are the accounts related publications issued by the department. Finance Accounts: Finance Accounts present the account of all receipts and disbursements of the States for the year together with the financial results disclosed by the revenue and capital accounts, accounts of the public debt and the liabilities and assets as worked out from the balances recorded in the accounts. Appropriation Accounts: Appropriation Accounts on the other hand compares the expenditure incurred against the budget authorized by the legislature. CFR Accounts:The Combined Finance and Revenue Accounts (CFR Accounts), is a unique document that incorporates in one place comparable information relating to the accounts of the Union and all the States for a year, together with the balances and outstanding liabilities and other information relating to the financial health of the Union and the States. This compilation contains major head wise summary of receipts and expenditure of all State Governments and Central Government. Accounts at a Glance :This is a small document giving the position of accounts at a glance and omits detailed statements of comparatively less importance included in the other Accounts Statements. Q – 2: What is the Grievances Redressal Mechanism in-place in the Department? A – 2: Any grievances whether relating to entitlement or accounting functions can be addressed to the Accountant General or the CAG by designation or by name. The Department has an effective grievance redressal system in place and the complaints / grievances are attended to on priority. Q - 3: How can the Public access the documents published by CAG office? A- 3: The publications of the CAG office are generally not the document meant for sale. Anyone interested in obtaining a copy of a particular publication may make a reference to Director Information Systems in CAG office who will be able to arrange for one.
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