Sections 10 to 12 of the Duties, Powers and Conditions of Service of the Comptroller & Auditor General of India Act, 1971 deal with the responsibilities of Comptroller & Auditor General of India, in relation to Compilation of Accounts of the Union, the States and Union Territories with Legislatures.

Under the provisions, the C&AG compiles the Accounts of the States, keeps such accounts in relation to compiling of the Accounts of the States as may be necessary and prepares Finance & Appropriation Accounts every year.

The Finance & Appropriation Accounts signed by the C& AG of India are presented to the Governor of the State Legislature.