The receipts and disbursements accounts of the government of Uttar Pradesh are consolidated by the Accountant General (A&E) on monthly basis in three parts i.e. Consolidated Fund, Contingency Fund and Public Account. This consolidation is based on information receipts from Reserve Bank of India, initial accounts submitted by District Treasuries, Public Works and Forest divisions, information receipts from Government of India and financial transactions made from the U.P. Government by the other state Governments. Finance Accounts and Appropriation Accounts is prepared by the Accountant General (A&E) on the basis of monthly consolidated accounts which is submitted to the State Legislature after the audit by the Principal Accountant General(Audit) and certification by the Comptroller and Auditor General.