In India, the Comptroller-General of Accounts presents a detailed analytical review of the Union Government Accounts to the Finance Minister every

In India, the Comptroller-General of Accounts (CGA) is the principal advisor on accounting matters to the Union Government and is responsible for the preparation and submission of the accounts. Under the 'Allocation of Business Rules', the CGA is mandated to prepare a detailed monthly analytical review of the Union Government's accounts for the Finance Minister [t3]. This monthly review provides a snapshot of the government's fiscal health, including trends in receipts and expenditure against the budget estimates. While the Comptroller and Auditor General (CAG) submits annual audit reports on Appropriation and Finance accounts to the President [c1][c3], the CGA's operational role involves the continuous monitoring of accounts on a monthly basis to ensure financial discipline and management accounting support to the Ministry of Finance [t3][t4].

Sources

1. [1] https://cga.nic.in/writereaddata/file/INTERNALAUDITHANDBOOK_pdf.pdf
2. [2] Laxmikanth, M. Indian Polity. 7th ed., McGraw Hill. > Chapter 24: Parliamentary Committees > Pa rlia menta ry Committees > p. 272
3. [3] Indian Polity, M. Laxmikanth(7th ed.) > Chapter 52: Comptroller and Auditor General of India > ROLE > p. 446
4. [4] https://doe.gov.in/files/whats_new_documents/06032025.pdf