The Accountant General prepares the Monthly Civil Accounts, Appropriation Accounts and Finance Accounts of the State Government from the initial accounts compiled by the treasuries. The first stage of initial compilation is the daily accounting of the individual receipts and payments as they occur in the cash book and subsidiary register of the treasury. Each district treasury compiles from these initial records the monthly schedules of receipts and payments for each major/sub major head.  These are forwarded to the Accountant General in two phases, known as the first List of payments (LOP) and second List of Payment. The first LOP embodying all payments booked between the first and the tenth of the month and accompanied by supporting schedules and vouchers, is due in the Accountant General’s Office not later than the 18th of the same month. The second LOP embodying all payments booked between the 11th and the last day of the month, along with supporting schedules and vouchers is due in the Accountant General’s office before the 8th of the succeeding month.