CAG State Accounts

The Comptroller and Auditor General’s State Accounts area collects audited Finance Accounts and Appropriation Accounts for states and union territories, alongside Accounts at a Glance, monthly key indicators and FA&AA data. It is a primary source for state receipts, expenditure, debt, assets, grants, budget execution and spending against legislative authorisation.

Annual audited accounts are more authoritative but arrive with a lag; monthly figures are timely and provisional. State pages and historical coverage are not perfectly uniform, and accounting classifications can change. Record the fiscal year, document type and whether a number is budgeted, revised, provisional or audited before comparing it with budgets or RBI compilations.