The Comptroller and Auditor-General (Additional Functions) Act, 1974
Section 4Preparation of appropriation and finance accounts
In force
s. 4
4. Preparation of appropriation and finance accounts The Auditor-General shall, from the accounts kept by him [and by other persons responsible for keeping public accounts], prepare annually appropriation accounts and finance accounts showing disbursements or, as the case may be, the annual receipts and disbursements for the purposes of the Government, distinguished under the respective heads thereof, and shall submit these accounts to the President on such dates as he may, with the concurrence of the President, determine.
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