Agartala, January 10 (TIWN): While the state government has been facing very tough time with one after scam reports for over past few months, the Finance Accounts and Appropriation Accounts of the state government for the year 2013-14 were forwarded to the state government by the Comptroller and Auditor General (CAG) recently for laying it on the table of State Legislature, said an official source.

Under the Comptroller and Auditor General’s (Duties, Powers and Conditions of Service) Act, 1971, CAG prepares each year, Finance Accounts of the state governments showing that year’s receipts and disbursements for the State.

The source further said, the report contains audit comments and observations on the accounts and transactions pertaining to the activities of the state government (Civil, Revenue Receipts and Commercial). In accordance with article 151 of the Constitution, the Comptroller and Auditor General of India are required to forward the Audit Reports to the Governor.

Along with this, CAG also compiles Appropriation Accounts for the state government showing the excess or savings under each grant or appropriation as passed by the legislature. Both these accounts are submitted to the state government for laying them before the state legislature.